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A taxpayer asks how to calculate the acquisition and transfer value of inherited bare property following the sale of an immovable. The DGT responds that the acquisition value will be determined by Succession and Gifts Tax rules plus associated costs.
Question raised: Calculation of the acquisition and transfer value of the real estate for the purpose of determining the capital gain or loss in the Personal Income Tax (IRPF) 2024.
The acquisition value of the inherited bare ownership is composed of the value corresponding to it under the Inheritance and Gift Tax regulations (not exceeding the market value), the proportional amount of the Inheritance and Gift Tax paid, and the expenses and taxes inherent to the acquisition. The transfer value shall be the actual amount of the disposal, provided it is not lower than the market value, deducting the expenses and taxes inherent to the transfer paid by the transferor.
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