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A real estate developer asks whether, when changing the use of homes from sale to rental, costs for which IVA was not borne should be included in the autoconsumo taxable base. The DGT responds that the taxable base is determined by the value of the assets at delivery, if alterations have occurred.
The taxable base for autoconsumo is set by the value of the assets at delivery, taking into account any modifications made.
The tax team reviews your specific situation.
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