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V2761-14 ·14 October 2014 ·consulta-vinculante Medium impact
Tax

The date of property acquisition is the date the public deed of sale is executed

The inquirer asked which date should be considered the date of acquisition of a property following a deferred access to ownership contract. The DGT ruled that the acquisition date is the date the public deed is executed, rather than the date possession is granted.

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2014-10-14PublishedPublished 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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