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A query was raised regarding which value should be used as the sale price of social housing to calculate capital gains or losses for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) ruled that the maximum sale price authorised by the relevant Autonomous Community must be applied.
This ruling clarifies the tax valuation method for social housing transfers, ensuring consistency with regional price caps for capital gains calculations.
The tax team reviews your specific situation.
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