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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

In view of the possible sale of the real estate, a question is raised regarding the application of the new wording of Article 36 of Law 35/2006.

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