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V2105-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

Architect fees for project design and technical management are expenses inherent to the acquisition

A taxpayer inquires whether architect fees for project design and technical management of a construction project can be included in the acquisition value of the real estate. The DGT responds in the affirmative, as these are actions directly related to the construction of the asset.

Lifecycle

2023-07-18PublishedPublished 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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