Skip to content
V0604-26 ·16 March 2026 ·consulta-vinculante Medium impact
Tax

IBI paid during property ownership not deductible from capital gain on sale

A taxpayer asks whether IBI paid between 2023 and 2026 on an inherited property can be deducted when selling it. The DGT responds that this tax is not a cost inherent to acquisition or transfer.

In 6 key points

Lifecycle

2026-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact