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MEDIUM
FISCAL

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

V1603-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1603-25
Published
11 Sept 2025

Summary

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).

In 6 key points

Lifecycle

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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