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V2371-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Movable assets and rehabilitation costs not deductible for IIVTNU calculation

The consultant asks whether the value of furniture should be deducted from the transfer price and whether rehabilitation expenses can be added to the acquisition value for tax purposes. The DGT responds that neither furniture deductions nor post-acquisition investments can be included in this calculation.

In 6 key points

How it affects those involved

Taxpayers cannot deduct the value of movable assets or add rehabilitation costs when calculating the IIVTNU base.

Lifecycle

2025-12-09PublishedPublished 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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