Skip to content
V0891-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Comparison of cadastral value with the sum of the acquisition values of each share of a property

The taxpayer asks how to value a property of which they hold two halves, acquired at different times through inheritance. The DGT rules that the cadastral value must be compared with the sum of the percentages corresponding to the acquisition value of each half.

In 6 key points

Lifecycle

2024-04-23PublishedPublished 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