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V0463-25 ·25 March 2025 ·consulta-vinculante Low impact
Tax

Determination of acquisition and transfer values in the donation of real estate constructed by the taxpayer themselves

The DGT clarifies that the acquisition value includes both land and construction costs, and the building's acquisition date is the completion date of works if proven.

In 6 key points

How it affects those involved

Contributors can now accurately calculate patrimonial gain when donating self-built properties based on verified acquisition costs and completion dates.

Lifecycle

2025-03-25PublishedPublished 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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