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V1469-25 6 August 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Acquisition value of inherited property for IRPF includes succession tax and costs

A taxpayer asks how to calculate the acquisition value of property inherited to determine capital gain or loss on sale. The DGT explains that, as a profit-oriented acquisition, the value is determined according to succession and donations tax rules.

The question raised

Question raised: A request to determine the acquisition value for the purpose of calculating the potential capital gain or loss in the Personal Income Tax resulting from the transfer carried out.

The DGT's ruling

The acquisition value of the inherited real estate consists of the value assigned according to the Inheritance and Gift Tax regulations, not exceeding the market value. To this is added the proportional part of the Inheritance and Gift Tax paid, together with the expenses and taxes inherent to the acquisition, excluding interest. The resulting gain shall be included in the savings tax base.

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