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V1172-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Original acquisition date and value retained for rural property consolidation gains

The consultant asks how to determine the acquisition value of a rural property received by parcel consolidation. The DGT responds that the original acquisition date and corresponding acquisition value of the original parcels should be used.

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2025-07-01PublishedPublished 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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