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V1202-24 28 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The date of land acquisition must be distinguished from that of the building to calculate capital gains

A taxpayer inquired which date should be used for the acquisition of a property purchased during construction in 1969, for which the new building was declared in 2022. The DGT ruled that the acquisition date for the land is the date of its delivery or deed, whereas the date for the building is the date the works were completed.

The question raised

Acquisition date of the part of the real estate property belonging to them in full ownership.

The DGT's ruling

The acquisition value of a dwelling constructed by the taxpayer themselves is the sum of the cost of the land and the works, plus expenses and taxes. The acquisition date of the building is the date of completion of the works, provided it can be proven; otherwise, the date of the deed of declaration of new construction shall be used. The acquisition date of the land shall be the one corresponding to the delivery or the execution of the public deed.

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