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V2536-20 ·24 July 2020 ·consulta-vinculante Medium impact
Tax

Two distinct values and acquisition dates must be used to calculate capital gains on a property

A taxpayer has inquired about how to calculate the acquisition value of a property held in two different proportions: one acquired through purchase with a spouse and another through inheritance. The DGT ruled that different rules must be applied to each part of the ownership.

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2020-07-24PublishedPublished 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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