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A query is made regarding who must pay tax on the sale of a rural estate following an improvement agreement under Galician Civil Law, where the improver reserved the power of disposal. The DGT determines that the gain or loss must be attributed exclusively to the improver as the owner of the asset.
Question posed: Individualization of the capital gain or loss obtained from the sale and determination of the acquisition value of the estate.
Upon the improver exercising their power of disposal over the asset, the improvement agreement becomes ineffective according to the applicable civil regulations. Therefore, the capital gain or loss is attributed exclusively to the inquirer due to their status as the owner. The acquisition value shall be that which the property had when it was acquired for the community of property, without value updating due to its dissolution.
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