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V0374-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Purchase of property in marital dissolution retains original value and acquisition date

The DGT states that the assignment of property following the dissolution of a marital community does not constitute a patrimonial alteration, and thus the original purchase value and date must be preserved.

In 6 key points

Lifecycle

2025-03-20PublishedPublished 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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