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A taxpayer has enquired about how to determine the acquisition value of a property built in 1988 for which no invoices are available. The DGT explains that the acquisition value includes the cost of the land and the construction works, but these must be substantiated by the interested party.
Taxpayers must maintain or be able to provide evidence of construction costs and completion dates to ensure accurate capital gains tax calculations when selling property.
The tax team reviews your specific situation.
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