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V1890-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

The taxable base of immovable property transfer shall be the cadastral reference value or the higher of the declared amounts

A company wishes to purchase a property it currently rents, having converted it into olive groves through its own investments. The DGT clarifies how to determine the taxable base for Transfer Tax in this transaction.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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