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V0930-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

Two separate acquisition dates and values must be applied to calculate capital gains on property

A taxpayer inquired about how to calculate the acquisition value and date for a property consisting of one part purchased and another inherited. The Directorate General for Tax Affairs (DGT) ruled that both percentages must be distinguished to determine the capital gain or loss.

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2022-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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