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V1976-25 20 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Different acquisition dates and values to calculate capital gain for inherited and purchased property shares

A taxpayer asks how to calculate the capital gain when selling a property held 50% by purchase and 50% by inheritance. The DGT responds that separate rules and acquisition dates must be applied to each portion.

The question raised

Method for calculating the capital gain derived from the sale.

The DGT's ruling

The capital gain or loss is determined by the difference between the acquisition and transfer values. For the 50% purchased, the acquisition value is the actual amount plus expenses and investments, dated as of the sale and purchase agreement. For the 50% inherited, the acquisition value is that resulting from the Inheritance and Gift Tax regulations, dated as of the death of the decedent. The transfer value is the actual amount of the sale, provided it is not lower than the market value, deducting the expenses and taxes inherent to the transfer.

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