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V1179-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Acquisition value for IIVTNU shall be the price paid by the community of property when purchasing the property

A query was raised regarding the acquisition value of a property for Capital Gains Tax purposes following the liquidation of a community of property. The DGT ruled that the original purchase price paid by the marital community must be used.

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2024-05-23PublishedPublished 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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