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V0989-24 ·10 May 2024 ·consulta-vinculante Medium impact
Tax

Seniority reduction may apply if property handover on private purchase date is proven

The applicant asks how to calculate capital gains and whether seniority reductions can be applied to a plot of land acquired in 1977. The DGT rules that the acquisition date shall be that of the private contract if the handover of the asset can be proven, thereby allowing the application of the ninth transitional provision.

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2024-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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