Date of property ownership from Tax point of view

[Unregistered]

From a tax perspective what date to the revenue commissioners take as date of ownership of property ?? Is is that date you are registered as owner in the Registry of Deeds or is it the date you sign the contracts on the property or date you get the keys ? Anyone out there know this ?

 

[Vanilla]

Usually for CGT, you take it from the date there was an unconditional contract signed.

 

[Unregistered]

Vanilla thanks for your reply - in determining if I'm liable for Stamp Duty Clawback is this the date that would be taken into account (ie date of signing of unconditional contract) ..

 

[Vanilla]

I have come across this before and the answer I was given by Cork Stamps Branch is that the applicable date is the date of the Deed of Transfer or Lease.