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V0989-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Seniority reduction may apply if property handover on private purchase date is proven

The applicant asks how to calculate capital gains and whether seniority reductions can be applied to a plot of land acquired in 1977. The DGT rules that the acquisition date shall be that of the private contract if the handover of the asset can be proven, thereby allowing the application of the ninth transitional provision.

The question raised

Calculation of capital gains and the possible application of reduction coefficients in the Personal Income Tax (IRPF) return.

The DGT's ruling

The dissolution of a community of property does not alter the composition of the assets if the allocation conforms to the ownership share, preserving the original values and acquisition dates. The acquisition date of a real estate property shall be that of the private contract, provided that the delivery of the property is proven. If the delivery cannot be proven, the date of the public deed shall be taken, which would prevent the application of the reduction for seniority under the ninth transitional provision.

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