I don’t know if this is the right place to ask this question, but I am planning to move to Spain (from France) this year and would like to understand how the system works there.
Let us say that I die as a tax resident of Spain (Catalonia) & leave my main home to my two children via a Spanish will. If they subsequently sell the property, how is the acquisition value of the property calculated, for CGT purposes? Is it based on the price I paid or on the value at the time of my death? Might there be any CGT to pay on my death? (I am already over 65.)