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V1739-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

Debts and mortgages cannot be deducted when calculating acquisition value

A taxpayer asks how to calculate the acquisition value of a property obtained through auction that had a mortgage. The DGT responds that the acquisition value is the actual payment amount plus inherent costs and taxes, without allowing deductions for property debts or mortgages.

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2025-09-24PublishedPublished 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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