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V1055-22 ·11 May 2022 ·consulta-vinculante Medium impact
Tax

Proportional allocation of gain in exchanges with deferred payment and reduction for pre-1995 acquisition

The taxpayer exchanges an inherited plot of land for cash and the future transfer of three properties. The DGT rules that the gain is determined by the difference between the acquisition value and the higher of either the market value of the land or the value of the properties received.

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2022-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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