Sale of inherited property

According to the Law of Succession Act, with the acceptance of a succession, all rights and obligations of the bequeather transfer to the successor except those which by their nature are inseparably bound to the person of the bequeather or which pursuant to law do not transfer from one person to another.

Upon declaring the income, the taxable person has the right to deduct upon the transfer of the estate the expenses made by the successor only.

The costs to be deducted must be certified. The obligation to submit the documents substantiating the costs lies with the taxpayer (the successor).