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MEDIUM
FISCAL

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

V0512-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0512-25
Published
28 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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