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V0836-26 ·20 April 2026 ·consulta-vinculante Medium impact
Tax

Private contracts can prove purchase value for capital gains calculation

A taxpayer asks whether private sale contracts for silver coins can prove the amount paid and whether this constitutes the acquisition value. The DGT responds that acquisition value is the actual amount paid plus expenses, and that this amount may be proven by any valid legal means.

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2026-04-20PublishedPublished 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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