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V0231-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Property tax on urban land value rise deemed an inherent acquisition cost

The DGT confirms that the property tax on urban land value paid upon inheriting a property is considered an inherent acquisition cost and is included in the acquisition value for calculating patrimonial gain or loss.

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2026-02-05PublishedPublished 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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