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V1002-24 ·10 May 2024 ·consulta-vinculante Medium impact
Tax

Contributions to a cooperative may be included in the acquisition value of a property

A taxpayer has enquired whether mandatory contributions made to a housing cooperative can increase the acquisition value of a sold property. The Directorate General for Taxes (DGT) has ruled that such contributions may be included if they are effectively used for the acquisition of the dwelling.

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2024-05-10PublishedPublished 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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