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V0831-16 ·2 March 2016 ·consulta-vinculante Medium impact
Tax

Unamortised leasehold rights form part of the acquisition cost of a premises

A query was raised regarding the tax treatment of leasehold rights for a premises when the ownership of said property is acquired. The DGT has determined that these rights are integrated into the acquisition cost of the real estate.

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2016-03-02PublishedPublished 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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