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A taxpayer has enquired about the taxation of the sale of a dwelling built on land acquired at a different time. The DGT ruled that the land and the building must be treated separately, applying their respective acquisition values and dates to calculate the capital gain.
Question raised: Taxation of the transaction under Personal Income Tax.
When selling a property composed of land and housing acquired at different times, there are two acquisition values and two different acquisition dates. To determine the capital gain, the portion generated before January 20, 2006, must be calculated proportionally to the number of days each part (land and housing) remained in the assets until that date. Likewise, the ninth transitional provision of the Personal Income Tax Law is applicable as it concerns elements acquired before December 1994.
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