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V1456-22 ·20 June 2022 ·consulta-vinculante Medium impact
Tax

Acquisition value of donated land includes tax paid for deed of notoriety

Taxpayers sought clarification on the acquisition date and value to calculate capital gains following the sale of land received via donation and subsequently regularised through a deed of notoriety. The DGT ruled that the acquisition value consists of the amount determined under Inheritance and Gift Tax regulations, plus all inherent expenses and taxes, including the transfer tax paid during the regularisation process.

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2022-06-20PublishedPublished 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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