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The inquirer asks which acquisition value should be used to calculate capital gains on a property that underwent a value verification process by the Autonomous Community in 2008. The DGT responds that, depending on whether the acquisition was onerous or gratuitous, the value verified by the administration shall apply.
This ruling clarifies the application of verified values in tax calculations, affecting how taxpayers determine capital gains for properties previously audited by regional authorities.
The tax team reviews your specific situation.
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