MEDIUM
FISCAL

Original acquisition date and value retained for rural property consolidation gains

V1172-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1172-25
Published
1 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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