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V2631-21 ·29 October 2021 ·consulta-vinculante Medium impact
Tax

The tax base in auctions is the acquisition value, i.e., the price paid at auction

A query was made regarding which amount should be used as the tax base for ITP and AJD when the auction price exceeds the expert appraisal. The DGT ruled that the tax base is the acquisition value, which corresponds to the price paid at the auction.

In 6 key points

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2021-10-29PublishedPublished 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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