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V0886-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Acquisition value of a property following horizontal division is determined by ownership coefficient

A taxpayer inquired about calculating the acquisition value of a property after performing a horizontal division of a property they had purchased in its entirety. The Directorate General for Taxes (DGT) ruled that the division does not alter the assets and the value of the property shall be that of the parent property, applied according to the ownership coefficient.

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2021-04-14PublishedPublished 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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