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V2429-24 ·3 December 2024 ·consulta-vinculante Medium impact
Tax

The acquisition value of a property includes the actual purchase price plus expenses and investments

A taxpayer has enquired about the acquisition value of their property for Personal Income Tax (IRPF) purposes following previous contributions to a cooperative. The Directorate General for Taxes (DGT) clarifies that this value comprises the actual purchase price plus inherent expenses and investments.

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2024-12-03PublishedPublished 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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