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A taxpayer sought guidance on determining the acquisition value of a property inherited in 1995 for which no inheritance tax return was filed. The Directorate General of Taxes (DGT) ruled that, in the absence of a formal declaration, the market value of the property at the date of death must be used.
Question raised: Acquisition value of the dwelling for the purposes of calculating the capital gain or loss derived from the sale and means of evidence in the event of an audit.
In transfers for consideration, the acquisition value is that resulting from the application of the rules of the Inheritance and Gift Tax, without exceeding the market value. As the tax return has not been filed, the actual value shall be the market value of the dwelling on the date of death. This value may be substantiated by means of evidence admitted in law.
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