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V1172-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · concentración parcelaria

Original acquisition date and value retained for rural property consolidation gains

The consultant asks how to determine the acquisition value of a rural property received by parcel consolidation. The DGT responds that the original acquisition date and corresponding acquisition value of the original parcels should be used.

The question raised

Determination of the acquisition value of the sold property.

The DGT's ruling

In land consolidation processes, the acquisition date of the replacement property shall be the original acquisition date of the source plots. The acquisition value shall be the actual amount of the original acquisition plus investments, improvements, and inherent expenses, or the value resulting from the Inheritance and Gift Tax regulations if acquired by way of a gratuitous transfer. The taxpayer must substantiate this amount through means of proof admitted by law.

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