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V1666-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Acquisition value verified by the Autonomous Community must be used for Personal Income Tax (IRPF)

A taxpayer inquired which acquisition value should be used to calculate capital gains on a garage following a value verification by the Autonomous Community. The Directorate General for Taxes (DGT) ruled that the verified value must be applied.

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2024-07-10PublishedPublished 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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