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A query was raised regarding whether the acquisition value of rural property can be updated using inflation correction coefficients. The Directorate General for Taxes (DGT) ruled that the law does not provide for such correction, although a transitional regime exists for assets acquired before 1995.
Question posed: In the event of selling a rural property, whether it is possible to update the acquisition value based on inflation correction coefficients for the calculation of the capital gain.
The Personal Income Tax Law does not provide for any scenario of adjusting the acquisition value through correction coefficients based on accumulated inflation. The acquisition value is composed of the actual acquisition amount, investments, improvements, and inherent expenses, less depreciation. Only the ninth transitional provision applies to assets acquired before December 31, 1994, allowing for a reduction in the capital gain under certain limits.
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