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V1694-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

The acquisition value for Personal Income Tax is the actual amount paid, regardless of the reference value for Transfer Tax and Stamp Duty

A query is made as to whether the actual amount paid or the reference value for transfer tax should be used to calculate the capital gain upon the sale of real estate. The DGT responds that the actual acquisition amount must be used.

Lifecycle

2022-07-15PublishedPublished 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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