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V1178-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Taxable base for property purchases to be the reference value or the higher of the declared amounts

A query was raised regarding how to determine the taxable base when purchasing unproductive land. The DGT clarifies that either the Cadastre's reference value must be applied or, if the agreed price is higher, the greater of the two amounts.

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2024-05-23PublishedPublished 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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