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V3196-19 ·18 November 2019 ·consulta-vinculante Medium impact
Tax

Acquisition taxes constitute an increase in the acquisition value and are not deductible expenses

A taxpayer asks whether they can deduct Inheritance Tax and the Tax on the Increase in Value of Urban Land paid when inheriting a property for rental purposes. The DGT responds that these taxes are not rental expenses, but rather form part of the increased acquisition value of the property.

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2019-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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