Skip to content
V2979-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

The acquisition date of a building constructed through self-promotion is the date of completion of the works

A query is made regarding which date should be used to calculate the capital gain of a property constructed by the owner. The DGT indicates that, in self-promotion, acquisition is understood to have occurred upon the completion of the works.

In 6 key points

Lifecycle

2018-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact