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V0512-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value for IRPF is the actual purchase price, regardless of ITPAJD reference value

The consultant asks how to calculate the acquisition value of a property sold below the ITPAJD reference value. The DGT responds that the actual purchase amount should be used to determine capital gain or loss.

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2025-03-28PublishedPublished 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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