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V2785-18 ·24 October 2018 ·consulta-vinculante Medium impact
Tax

The acquisition date of a property depends on whether it is separate or community property

A taxpayer inquired which acquisition date should be used for the sale of a property acquired as separate property in 1992 and contributed to a community property regime in 1995. The DGT ruled that the acquisition date varies depending on the ownership status of each half.

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2018-10-24PublishedPublished 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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