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A query was raised regarding whether the value assigned by the Autonomous Community following a verification of values in Transfer Tax must be used as the acquisition value for Personal Income Tax (IRPF). The Directorate General for Tax (DGT) confirms that it must, based on Supreme Court jurisprudence.
This ruling clarifies the tax base for calculating capital gains in Personal Income Tax, ensuring consistency between Transfer Tax assessments and IRPF declarations.
The tax team reviews your specific situation.
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