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V1777-17 ·7 July 2017 ·consulta-vinculante Medium impact
Tax

The acquisition value of a dwelling includes the purchase price, the assumed mortgage debt, and inherent expenses

A person inquired how to calculate the capital gain or loss when selling a dwelling acquired in parts. The DGT explains that the acquisition value must sum the price of the first purchase, the price of the second purchase, and the mortgage debt assumed in the latter.

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2017-07-07PublishedPublished 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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