MEDIUM
FISCAL

Acquisition value of property set by autonomous community after ITP review

V1393-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1393-25
Published
21 Jul 2025

Summary

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.

In 5 key points

Lifecycle

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

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