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V0298-22 ·17 February 2022 ·consulta-vinculante Medium impact
Tax

The reference value must be used for ITPAJD, unless the agreed price is higher

The inquirer asks whether ITPAJD should be settled based on the price set for social housing or the cadastral reference value. The DGT responds that the tax base is the reference value, provided it does not exceed the market value, which in this instance would be the administratively determined maximum sale price.

In 6 key points

Lifecycle

2022-02-17PublishedPublished 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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