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V0467-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Payment of third party debts not part of property acquisition value in IRPF

The DGT confirms that payments of mortgage liabilities of a third party on property acquisition do not form part of the acquisition value. A loss only arises if the debt is judicially uncollectible.

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2026-02-27PublishedPublished 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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