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V2335-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Compensation to tenants and property improvements considered as increased acquisition value

A query was raised regarding whether compensation paid to a former tenant and improvement works carried out on a property can be added to the acquisition value. The DGT ruled that both concepts constitute an increase in the acquisition value of the asset.

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2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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