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V0536-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Sale price used for capital gain calculation if not below market value

A taxpayer asks which value to use to calculate the capital gain from selling a property whose sale price differs from the cadastral reference value. The DGT clarifies that the actual sale amount should be used, provided it is not below market value.

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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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