Skip to content
V2836-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

Project and building permit costs are considered improvements to the land's acquisition value

A query was raised regarding whether construction project costs, building permits, and transfer tax should be included in the land's acquisition value. The DGT ruled that project and permit costs constitute improvements, while the tax is an inherent cost of the acquisition.

In 6 key points

Lifecycle

2020-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact