Skip to content
V3075-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Notary, registry, or agency fees cannot be added to prove no capital gains in IIVTNU

The taxpayer sought to include purchase costs (VAT, notary, registry, etc.) to reduce the acquisition price and demonstrate a loss in value. The DGT ruled that for IIVTNU purposes, only the transfer price and the acquisition price recorded in the deeds should be compared.

In 6 key points

Lifecycle

2021-12-07PublishedPublished 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