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A taxpayer sought guidance on calculating the acquisition value of two rural properties received following the dissolution of a co-ownership arrangement after the deaths of her parents. The DGT clarifies that the value comprises the succession value, payments made to siblings, and inherent acquisition costs.
Question raised: Acquisition value for the purposes of calculating capital gains or losses.
The acquisition value for the calculation of capital gains or losses is composed of the sum of the value resulting from the Inheritance and Gift Tax regulations (not exceeding the market value on the date of death), the amounts paid to co-heirs for the dissolution of the co-ownership, and the expenses and taxes inherent to the acquisition. In gratuitous transfers, the rules for onerous transfers apply, taking the Inheritance and Gift Tax values as the actual amount.
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