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V2556-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of a segregated plot from inherited land creates capital gain or loss

A taxpayer asks how to tax the sale of a plot resulting from the segregation of inherited land. The DGT states that segregation does not alter the value or acquisition date of the main property and outlines how to calculate the acquisition and transfer value.

The question raised

Taxation of the sale of the plot under Personal Income Tax.

The DGT's ruling

The segregation of a property does not constitute an asset alteration; therefore, the resulting plots maintain the same value and acquisition date as the parent property. As it is an acquisition for gratuitous consideration, the acquisition value is composed of the value according to the Inheritance and Gift Tax regulations (not exceeding the market value), the proportional part of the tax paid, and the expenses and investments inherent to the acquisition. The capital gain or loss shall be integrated into the savings tax base.

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