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V1393-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of property set by autonomous community after ITP review

The consultant asks what value to use to calculate capital gain for personal income tax when an autonomous community reviews and increases the property value after paying the ITP. The DGT responds that the value confirmed by the autonomous community should be used.

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2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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