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V0373-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Original acquisition value and date maintained for portion held prior to dissolution of co-ownership

A taxpayer inquired how to determine the acquisition value of a property held in two parts: one acquired in 2006 and another following the dissolution of a co-ownership in 2014. The DGT ruled that the original portion retains its original value and date, whereas the portion acquired through the dissolution is subject to a new value and date.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of properties undergoing changes in ownership structure, specifically distinguishing between pre-existing interests and new interests acquired through the dissolution of co-ownership for capital gains purposes.

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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