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V1603-25 ·11 September 2025 ·consulta-vinculante Medium impact
Tax

The taxable base for property transfers is determined by the reference value or the highest of the declared amounts

The consultant asks how to determine the taxable base when acquiring a property composed of two separate registered plots with different values. The DGT responds that each plot must be assessed independently using its own reference value or the highest of the amounts (price, declared value or market value).

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2025-09-11PublishedPublished 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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