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V1629-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Use the Autonomous Community's verified value as acquisition value for income tax

A taxpayer asks which acquisition value to apply to a property after it has been subject to a value verification by the Autonomous Community in inheritance tax. The DGT responds that the verified value must be used.

In 6 key points

Lifecycle

2025-09-15PublishedPublished 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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