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A taxpayer inquired how to determine the acquisition value of a property received through an improvement agreement in Galicia. The DGT ruled that if the property is sold within five years, the taxpayer subrogates into the acquisition value and date of their parents, provided this is lower than the inheritance value.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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