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V2002-24 ·18 September 2024 ·consulta-vinculante Medium impact
Tax

Taxable base for property purchases shall be the reference value or the highest of other magnitudes

The inquirer asks how to determine the taxable base when purchasing an occupied property at a price lower than its cadastral value. The DGT rules that the taxable base is the Cadastre's reference value, unless the purchase price or the declared value is higher.

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2024-09-18PublishedPublished 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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