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V1806-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Sale of rural estates generates capital gains or losses subject to the savings tax base

A property owner has requested clarification regarding the tax treatment of the sale of rural estates acquired over twenty years ago and which have been decoupled from economic activity since 2008. The DGT explains how to calculate the capital gain or loss and the conditions for applying a reduction based on length of ownership.

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Lifecycle

2017-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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