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The DGT confirms that the acquisition value of inherited foreign property must include all costs and taxes related to the transaction.
Cuestión planteada ¿Se fija únicamente el valor que ha servido de base para calcular de sucesiones, o se deben sumar a dicho valor los importes de los impuestos y gastos correspondientes a la herencia que fueron satisfechos en el extranjero ?
De acuerdo con el artículo 54 bis.2.d del Reglamento General de actuaciones y procedimientos de gestión e inspección tributaria, el valor de adquisición de los bienes inmuebles situados en el extranjero debe ser el valor de adquisición. Este valor comprende los gastos e impuestos inherentes a la operación.
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