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V2613-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Acquisition value of property shall be the value verified by the Autonomous Community following an ITP review

A query was raised regarding which acquisition value should be used to calculate capital gains for Personal Income Tax (IRPF) purposes when an Autonomous Community reviews and increases the value declared in the Transfer Tax (ITP). The Directorate General for Tax (DGT) indicates that the verified value must be used.

In 5 key points

How it affects those involved

This ruling clarifies the tax base for capital gains, ensuring that the value used for IRPF reflects the adjusted value determined by tax authorities during ITP audits.

Lifecycle

2023-09-27PublishedPublished 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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