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V1937-16 ·4 May 2016 ·consulta-vinculante Medium impact
Tax

Acquisition value of plots following subdivision is based on the parent property plus inherent costs

A taxpayer sought guidance on determining the acquisition value of two plots following the subdivision of an inherited property and the demolition of its buildings. The DGT indicates that the plots retain the value and acquisition date of the original property, and that demolition costs increase the land value.

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2016-05-04PublishedPublished 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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