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V0924-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

Values received in a split retain their original fiscal value and acquisition date

The query asks whether titles received after a split retain the original acquisition date to meet the one-year holding period requirement. The DGT responds that, under the regulations, the received values retain the acquisition date of the original titles.

In 6 key points

Lifecycle

2016-03-10PublishedPublished 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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