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V1231-15 ·23 April 2015 ·consulta-vinculante Medium impact
Tax

Acquisition value for partial transfer of land is calculated proportionally to the area transferred

The taxpayer asks how to calculate the acquisition value following the compulsory purchase of part of a plot of land. The DGT rules that the calculation must be based on the actual acquisition cost of the entire plot, applied proportionally to the expropriated area.

In 5 key points

How it affects those involved

This ruling clarifies the method for determining the tax base in cases of partial land expropriation, ensuring that the acquisition value is distributed proportionally according to the surface area involved.

Lifecycle

2015-04-23PublishedPublished 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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