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A taxpayer inquired about the values and dates to be used when calculating the capital gains tax for a plot of land acquired in 1965 and subsequently allocated following the liquidation of the community property regime in 2006. The Directorate General of Taxes (DGT) ruled that the original acquisition values and dates from 1965 must be maintained.
Cuestión planteada Determinación de los valores y fechas de adquisición a efectos del cálculo de la ganancia o pérdida patrimonial.
La disolución de la sociedad de gananciales y la adjudicación de bienes según la cuota de titularidad no constituye una alteración patrimonial. Por tanto, no se actualizan los valores ni las fechas de adquisición, que se conservan de forma originaria. Para la parcela adquirida en 1965, el valor de adquisición será el 100% del importe real satisfecho en aquel año y la fecha de adquisición será la de la compraventa original. Se aplicará el régimen transitorio de la disposición transitoria novena para la reducción de ganancias generadas antes de 2006.
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