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V1261-17 ·23 May 2017 ·consulta-vinculante Medium impact
Tax

Acquisition date in self-build projects is either the completion of works or the date of the declaration deed

A query was raised regarding which date should be used as the acquisition date for a property built by the interested party to calculate capital gains. The DGT indicates that it is the date of completion of the works or, if this cannot be proven, the date of the deed of declaration of new construction.

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2017-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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