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V1603-21 ·27 May 2021 ·consulta-vinculante Medium impact
Tax

IIVTNU cannot be avoided by comparing sale price with cadastral value

The applicant asks whether selling a property below its cadastral value constitutes a capital loss that would prevent the settlement of the IIVTNU. The DGT rules that to prove the absence of a capital gain, the acquisition value must be compared with the transfer value, rather than the cadastral value.

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2021-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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