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V0089-23 ·23 January 2023 ·consulta-vinculante Medium impact
Tax

Cadastral reference value serves as the tax base for property donations

A taxpayer inquired about the price to be applied when paying tax on the donation of a flat from their father. The DGT ruled that the Cadastral reference value at the date of the contract must be used.

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2023-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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