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V0689-22 ·30 March 2022 ·consulta-vinculante Medium impact
Tax

The tax base for Transfer Tax (ITP) is the reference value, unless the agreed price or declared value is higher

The inquirer asks whether they should use the tax value from the Junta de Andalucía or the maximum authorised sale price as the tax base for Transfer Tax (ITP). The Tax Agency responds that the base is the Cadastral reference value, unless the sale price or the declared value is higher.

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2022-03-30PublishedPublished 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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