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V1844-22 2 August 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The ninth transitional provision does not apply if the dwelling was acquired in the year 2000

The taxpayer asks how to calculate the capital gain and the acquisition value of a dwelling obtained through the exchange of a plot of land, and whether the ninth transitional provision applies. The DGT responds that the acquisition value is the market value of the exchanged land plus expenses, improvements, and investments, and that the transitional provision is not applicable because the acquisition took place in the year 2000.

The question raised

Question posed: Application of the ninth transitional provision to the capital gain that may be obtained in the Personal Income Tax, and expenses that may be incorporated as an increase in the acquisition value.

The DGT's ruling

The acquisition value of the dwelling obtained through exchange shall be the transfer value of the land (market value at the time of the exchange) plus the expenses, taxes, and investments made. The acquisition date is the date of delivery or receipt of the dwelling, which in this case is the year 2000. Therefore, the ninth transitional provision is not applicable, as it only affects assets acquired before December 31, 1994.

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