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V1766-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Acquisition date for calculating value increase is the date the transferring entity acquired ownership

A query was raised regarding which date should be used to calculate the period during which a value increase is generated in the transfer of urban land. The DGT clarifies that the date on which the selling entity acquired ownership must be used, taking into account corporate reorganisations and the transition of public domain assets.

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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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