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V3805-16 9 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Acquisition value of inherited property determined by inheritance tax value plus inherent costs

A taxpayer has enquired how to determine the acquisition value of a property received through inheritance in 2001 for a subsequent sale. The DGT clarifies that the value resulting from Inheritance and Gift Tax regulations must be used, not exceeding market value, plus the expenses and taxes incurred during the acquisition.

The question raised

Cuestión planteada Valor de adquisición

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