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An heir asks whether notary and registration fees for formalising the inheritance can be included in the property acquisition value. The DGT responds that these costs are inherent to acquisition and may be included when calculating patrimonial gain or loss.
Question posed: Whether the referred expenses can be considered expenses inherent to the acquisition of the real estate for the purposes of calculating any capital gain or loss obtained upon its disposal.
The acquisition value of an asset acquired by way of a gratuitous transfer is determined in accordance with the rules of the Inheritance and Gift Tax. To said value, the expenses and taxes inherent to the acquisition may be added, excluding interest. In this case, it is appropriate to include notary fees for acts of declaration of heirs and deeds of acceptance, as well as the Land Registry invoice for the registration of the acquisition.
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