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The inquirer asks how to determine the acquisition value of real estate received through inheritance to calculate capital gains for Personal Income Tax. The DGT responds that the value shall be the one resulting from the rules of Inheritance and Gift Tax, without exceeding the market value.
Question posed: Acquisition value for the purposes of calculating capital gains or losses in Personal Income Tax.
As it is an acquisition for consideration without payment, the acquisition value for Personal Income Tax consists of the value resulting from the application of the rules of Inheritance and Gift Tax, provided that it does not exceed the market value. To this amount, investments, improvements, and expenses or taxes inherent to the acquisition must be added. The acquisition date of the assets is the date of the decedent's death.
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