Skip to content
Back to index
V2771-21 11 November 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pacto de mejora

Subrogation of acquisition value and date in asset sales via improvement pacts within five years

A property owner inquired about the acquisition value to be used when calculating capital gains from the sale of a property acquired through an improvement pact with immediate effect. The DGT clarified that if the sale occurs within five years of the pact or the death, the value and acquisition date of the deceased are subrogated if they are lower.

The question raised

Cuestión planteada Ante la posible venta del inmueble, pregunta sobre la aplicación de la nueva redacción del artículo 36 de la Ley 35/2006.

Email
Contact