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V1759-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Acquisition date for IIVTNU shall be the original ownership date in cases of mergers or demergers

A query was raised regarding which date should be used to calculate the increase in value for the transfer of urban land: the date of acquisition by the seller or the date of its removal from the public domain. The DGT ruled that the date the transferring entity acquired the property must be used, although with nuances depending on the origin of the asset.

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2024-07-17PublishedPublished 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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