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V1532-19 ·24 June 2019 ·consulta-vinculante Medium impact
Tax

Property acquisition date determined by delivery of possession or execution of public deed

A taxpayer inquired which date to use for the acquisition of a property purchased via private contract in 1977, with keys delivered in 1978 and the public deed executed in 1998. The DGT ruled that the date depends on the evidence of the delivery of the property.

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2019-06-24PublishedPublished 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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