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A person asks whether notary, registration and inheritance taxes paid upon inheriting and selling a property can be included in the acquisition value. The DGT responds that these inherent costs and taxes do form part of the acquisition and transfer value.
Question posed: Whether the aforementioned expenses and taxes constitute an increase in the acquisition value for the purpose of calculating the capital gain.
The acquisition value in transfers for consideration is composed of the value according to the Inheritance and Gift Tax regulations, plus the proportional part of the Inheritance and Gift Tax and the expenses and taxes inherent to the acquisition. Inherent expenses include notary, registry, management, advisor fees, the Tax on the Increase in Value of Urban Land, and the Inheritance and Gift Tax itself. These expenses must be proportional to the ownership share and must be duly justified.
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