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V2979-18 19 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The acquisition date of a building constructed through self-promotion is the date of completion of the works

A query is made regarding which date should be used to calculate the capital gain of a property constructed by the owner. The DGT indicates that, in self-promotion, acquisition is understood to have occurred upon the completion of the works.

The question raised

Question posed: Acquisition date of the real estate for the purposes of calculating capital gain or loss.

The DGT's ruling

In cases of self-promotion, the acquisition date of the building is the date of completion of the works, which may be substantiated by any valid means of proof. If such date cannot be substantiated, the date of the deed of declaration of new work shall be taken as the acquisition date. In the case of a sale and purchase, the acquisition date is determined according to the delivery of the thing or the execution of a public deed.

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