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V1127-19 ·22 May 2019 ·consulta-vinculante Medium impact
Tax

Acquisition date in self-build projects determined by completion of works

A taxpayer inquired which certificate proves the completion of a self-built property to establish the acquisition date. The DGT ruled that in self-build projects, acquisition occurs upon the completion of works, which must be evidenced by any valid means of proof.

In 5 key points

How it affects those involved

This ruling clarifies the legal moment of property acquisition for self-builders, which is crucial for tax purposes and determining the start of ownership periods.

Lifecycle

2019-05-22PublishedPublished 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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