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V1512-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

The transfer value for Personal Income Tax is the actual sale price, provided it is not below market value

A query was raised regarding which value should be used to calculate capital gains or losses when the cadastral reference value exceeds the sale price. The Directorate General for Taxes (DGT) ruled that the actual amount of the transfer must be used, provided it is not lower than the normal market value.

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2023-06-02PublishedPublished 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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