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V2864-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

The cost and completion date of the works must be substantiated to determine the acquisition value

A taxpayer inquires how to calculate the acquisition value of a property consisting of land acquired in 1991 and a dwelling constructed in 2008 without cost documentation. The DGT explains that the acquisition value is the sum of the land and the works, but the cost and completion date of these must be substantiated by the taxpayer.

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2023-10-25PublishedPublished 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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