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V1765-24 17 July 2024 · SG de Tributos Locales Criterion in force
OTRO · incremento de valor

Acquisition date for calculating value increase shall be the date of ownership by the transferring entity or the previous taxable acquisition

A query was raised regarding which date should be used to calculate the period during which the value increase in urban land is generated. The DGT clarifies that, if merger or spin-off operations occurred under a special regime, the date of the original acquisition that was subject to tax must be used.

The question raised

1.- In the transfer of ownership of the land by "the sellers" to "the buyer", what is the initial moment for calculating the period of generation of the increase in value: the date of acquisition of the land or the date on which the land was declassified from the public domain? In the event that the declassification is not taken into account, what date must be taken as the date of acquisition?

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