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V2924-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

Acquisition value in self-build projects includes the cost of certified construction works

A query was raised regarding how to calculate the acquisition value of a property built through self-promotion on previously owned land. The DGT ruled that the value comprises the cost of the land, the construction works, and the expenses inherent to the acquisition.

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2019-10-23PublishedPublished 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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