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V2077-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

The period for calculating land value increase is not interrupted by the termination of co-ownership

A taxpayer inquired whether the period for calculating tax on the increase in value of urban land should be counted from the original donation in 2009, following the termination of co-ownership in 2014. The DGT ruled that if the termination of co-ownership does not trigger the tax liability, the period for the generation of value is not interrupted.

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2021-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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