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V1359-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Reference value must be used as the tax base for ITPAJD, unless the price or declared value is higher

The taxpayer inquired which tax base to apply if the acquisition value of a property is lower than the reference value due to its state of repair. The DGT ruled that the reference value constitutes the tax base, unless the agreed price or the declared value is higher.

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2022-06-14PublishedPublished 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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