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A query was raised regarding which acquisition value should be used to calculate capital gains or losses for Personal Income Tax (IRPF) on premises where construction invoices have not been kept. The Directorate General for Tax (DGT) indicates that the value includes the proportional cost of the works, provided they can be substantiated.
Taxpayers can include construction costs in the acquisition value of property to reduce capital gains tax, provided they have sufficient evidence to prove the expenditure.
The tax team reviews your specific situation.
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