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A taxpayer inquired about the acquisition value and date to use when calculating capital gains for properties inherited over 30 years ago without documentation. The DGT clarified that the value is the market value at the time of death and the acquisition date is the date of the deceased's passing.
Question posed: What is the acquisition value and date to be taken into account for the purpose of calculating the corresponding capital gain or loss.
For estates acquired through inheritance, the acquisition value is that resulting from the application of the Inheritance and Gift Tax regulations, not exceeding the market value, plus investments and expenses. The acquisition date is the date of the decedent's death. The transfer value shall be the actual amount of the disposal, provided it is not lower than the market value.
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