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V2785-18 24 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The acquisition date of a property depends on whether it is separate or community property

A taxpayer inquired which acquisition date should be used for the sale of a property acquired as separate property in 1992 and contributed to a community property regime in 1995. The DGT ruled that the acquisition date varies depending on the ownership status of each half.

The question raised

Acquisition date in the event of the sale of the dwelling.

The DGT's ruling

The acquisition date of the undivided half of the dwelling obtained by the spouse through the contribution to the community property regime is the date of said contribution. For the other undivided half, the acquisition date is that of the original acquisition.

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