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V3104-20 16 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The date of property acquisition is the date of the public deed, unless prior delivery is proven

A taxpayer inquired which date should be used to calculate capital gains or losses when selling a property acquired via a private contract in 1979 and formalised through a public deed in 2007. The Directorate General for Taxes (DGT) ruled that the acquisition date is that of the public deed, unless prior delivery of the property can be substantiated.

The question raised

Request to determine the acquisition date for the purpose of calculating a potential capital gain or loss upon sale.

The DGT's ruling

The acquisition date shall be that of the public deed, unless the delivery of the dwelling is proven to have occurred at an earlier time. Such delivery may be proven by any means admitted under Law before the Tax Administration. In the absence of proof of prior delivery, the date of the public deed shall be taken.

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