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V2647-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

The acquisition date of a self-built property is the date of completion of the works

A query was raised regarding which date should be used to calculate capital gains for a property built on one's own land. The DGT ruled that the acquisition date of the building is the date the works are completed, provided this can be substantiated.

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2018-10-02PublishedPublished 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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