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V1767-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Acquisition date for IIVTNU shall be that of the original property in cases of mergers or demergers under special regimes

A query was raised regarding which date should be used to calculate the increase in value for the transfer of urban land: the acquisition date by the current seller or the date of declassification from public domain. The DGT clarifies that the property's acquisition date must be used, taking into account any previous merger or demerger operations.

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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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