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V1895-17 ·18 July 2017 ·consulta-vinculante Medium impact
Tax

Agreed rent discounts do not reduce the transfer value of a property

A query was raised regarding whether paid rent amounts can be deducted from a property's sale price and whether depreciation reduces the acquisition value. The DGT ruled that rent discounts do not reduce the transfer value, whereas depreciation does reduce the acquisition value.

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2017-07-18PublishedPublished 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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