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V0260-15 ·22 January 2015 ·consulta-vinculante Medium impact
Tax

The acquisition value for Personal Income Tax is determined by the actual amount paid, not by the value verification procedure

A taxpayer asks whether an increase in the value of a property following a value verification procedure for Transfer Tax affects the calculation of the acquisition value for Personal Income Tax. The DGT responds that it has no impact, as the acquisition value must be the actual amount effectively paid.

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2015-01-22PublishedPublished 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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