MEDIUM
FISCAL

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

V0536-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0536-25
Published
28 Mar 2025

Summary

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.

In 6 key points

Lifecycle

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

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