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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.
Cuestión planteada Fecha de adquisición en caso de venta de la vivienda.
La fecha de adquisición de la mitad indivisa de la vivienda que la esposa obtuvo por la aportación a la sociedad de gananciales es la fecha de dicha aportación. Para la otra mitad indivisa, la fecha de adquisición es la de la adquisición originaria.
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