Skip to content
V2452-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Different acquisition values and dates to calculate capital gain on property sale

A taxpayer asks how to declare the acquisition value of a property after going through various ownership situations (capital gains, divorce, condominium). The DGT responds that where assignments exceed ownership shares, different acquisition dates and values must be applied depending on the property share.

In 6 key points

How it affects those involved

Taxpayers dealing with property transfers through complex ownership changes must apply multiple acquisition values and dates based on ownership shares.

Lifecycle

2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact