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V2633-18 1 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Market value applies to inherited property where inheritance tax was not settled

A taxpayer inquired about calculating the acquisition value of a property received in two stages: one via inheritance from her father in 1985 (without tax settlement) and another from her mother in 2013. The Directorate General of Taxes (DGT) ruled that, as the acquisition was made via a gratuitous title, the value must be determined by applying Inheritance and Gift Tax regulations.

The question raised

Cuestión planteada Cálculo del valor de adquisición.

The DGT's ruling

Para transmisiones a título lucrativo, el valor de adquisición es el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, más gastos e inversiones. Si no se presentó declaración del Impuesto sobre Sucesiones por la parte heredada, el valor real será el valor de mercado de la vivienda en la fecha del fallecimiento del causante.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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