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MEDIUM
FISCAL

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

V1629-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1629-25
Published
15 Sept 2025

Summary

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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