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V0289-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Acquisition value of a plot includes inherited land and the market value of a building constructed by accession

A taxpayer has enquired about calculating the acquisition value of a plot of land that now includes a dwelling built by a third party without consent. The DGT has ruled that the acquisition value shall be the sum of the value of the inherited land plus the market value of the dwelling at the time of accession.

In 6 key points

How it affects those involved

This ruling clarifies the tax calculation for properties where structures have been built on inherited land by third parties, affecting capital gains tax assessments.

Lifecycle

2024-03-05PublishedPublished 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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