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V2034-24 ·23 September 2024 ·consulta-vinculante Medium impact
Tax

The acquisition value of gold sold must be the actual amount paid for each piece

A query was made regarding which valuation method (FIFO, average cost, etc.) should be used to calculate capital gains or losses from the sale of gold. The DGT ruled that, as no special methods exist in the regulations, the actual acquisition amount for each individual piece must be used.

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2024-09-23PublishedPublished 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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