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V1041-22 ·9 May 2022 ·consulta-vinculante Medium impact
Tax

Tax must be settled based on the purchase price if it exceeds the cadastral reference value

The inquirer asks whether tax should be paid based on the acquisition price or the Cadastre's reference value when purchasing a property. The DGT rules that the higher of the two amounts must be used.

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2022-05-09PublishedPublished 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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