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V0188-19 ·29 January 2019 ·consulta-vinculante Medium impact
Tax

Costs for consolidation of full ownership are included in the acquisition value

A taxpayer asks whether the expenses and taxes paid when consolidating full ownership of a property following the death of the usufructuaries are included in the acquisition value. The DGT confirms that they are indeed included in said value.

In 6 key points

Lifecycle

2019-01-29PublishedPublished 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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