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V2246-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Original acquisition values and dates retained in horizontal division of inherited properties

The consultant asks how to calculate the acquisition value of two properties obtained by inheritance and divided horizontally. The DGT responds that, since no assets are allocated beyond the share of ownership, there is no patrimonial alteration, and the original acquisition values and dates of the inheritances are preserved.

The question raised

Acquisition value of the real estate for the purpose of calculating the capital gain or loss in Personal Income Tax.

The DGT's ruling

Horizontal division does not constitute a change in assets, as the properties maintain the same value and acquisition date as the parent entity. In the dissolution of community property assets, if the allocation conforms to the ownership share without compensations or excess value, no capital gain or loss exists. In this case, as each sibling receives two dwellings of equal value according to their share, the values and acquisition dates of the original inheritances are preserved. For elements acquired before 1994, the reduction regime of the ninth transitional provision of the Personal Income Tax Law shall apply.

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