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V0453-22 ·9 March 2022 ·consulta-vinculante Medium impact
Tax

In property auctions, the tax base shall be the reference value, unless the acquisition price is higher

The inquirer asks whether the acquisition value or the Cadastral reference value should be applied in a judicial housing auction. The DGT responds that, following the reform of Law 11/2021, the reference value prevails for real estate, unless the auction price is higher.

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2022-03-09PublishedPublished 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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