Skip to content
Back to index
V1416-25 24 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subrogación

Death of landlord does not alter contract date

The consultant asks whether the death of their mother, the landlord, creates a new contract date and what the purchase date and value of the inherited property are. The DGT responds that the contract is substituted without change and that the acquisition of the property has two different dates and values depending on the consolidation of ownership.

The question raised

It requests to know, for the purposes of Personal Income Tax, whether there is a new lease date in the subrogation, as well as the date and value of acquisition of the real estate property.

Book your free first meeting