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V1954-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

The withholding of a future assessment by the buyer reduces the transfer value for Personal Income Tax purposes

A seller transfers a property and the buyer withholds part of the price to pay for an assessment for an elevator that will be installed later. The DGT determines that this withheld amount must reduce the transfer value to calculate the capital gain or loss.

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2023-07-05PublishedPublished 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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