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V1765-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Acquisition date for calculating value increase shall be the date of ownership by the transferring entity or the previous taxable acquisition

A query was raised regarding which date should be used to calculate the period during which the value increase in urban land is generated. The DGT clarifies that, if merger or spin-off operations occurred under a special regime, the date of the original acquisition that was subject to tax must be used.

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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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