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V1604-24 3 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · fecha de adquisición

The acquisition date of an inherited asset is the date of the deceased's death, even if formalised later

An heir enquired whether the acquisition date of a property omitted from the original inheritance deed was the date of the 2023 supplementary deed or the date of death in 2017. The DGT ruled that, upon acceptance of the inheritance, the effects are retroactive to the moment of death.

The question raised

1st Acquisition date of the real estate property.

The DGT's ruling

The acquisition date of inherited assets is the date of the decedent's death, as the effects of the acceptance of the inheritance are retroactive to said moment pursuant to the Civil Code. This is applicable to both Inheritance and Gift Tax and Personal Income Tax (IRPF). For IRPF purposes, the acquisition value shall be that which corresponds according to the rules of the Inheritance and Gift Tax, plus the expenses and taxes inherent to the acquisition.

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