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V2719-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

The transfer of real estate is attributed to the period in which the change in assets occurs

A query is made regarding when the sale of a dwelling purchased in 2004 via a private document must be attributed, its acquisition value, and how to prove it. The DGT indicates that the gain is attributed when the change in assets occurs and that the acquisition value includes the actual amount plus expenses and investments.

In 6 key points

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2023-10-06PublishedPublished 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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