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A taxpayer has enquired about calculating the acquisition value of shares acquired through a combination of purchase and inheritance. The Directorate General for Taxes (DGT) has ruled that the cost of the original purchase must be added to the value resulting from the application of Inheritance Tax rules.
Question raised: Acquisition value of the shares for the purposes of calculating capital gains or losses.
The acquisition value of the shares shall be the sum of the actual amount paid for the onerous acquisition of the ownership interest, plus the actual amount resulting from the application of the Inheritance and Gift Tax rules (provided it is not lower than the market value) of the percentage acquired by inheritance, plus the expenses and taxes inherent to the acquisition paid by the acquirers.
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