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V1023-16 ·15 March 2016 ·consulta-vinculante Medium impact
Tax

Joint and several liability payments cannot be included as housing acquisition costs

A taxpayer inquired whether amounts paid due to derivative liability in a property purchase could be incorporated into the acquisition value using update coefficients. The DGT ruled that these amounts are not inherent costs of the acquisition.

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2016-03-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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