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V0570-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Acquired property value set by autonomous community after ITP review

The consultant asks which value to use to calculate capital gain for IRPF when the autonomous community revises and increases the property value after ITP payment. The DGT states that the value confirmed by the autonomous administration should be used.

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2026-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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