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V3430-19 ·13 December 2019 ·consulta-vinculante Medium impact
Tax

The acquisition value of a dwelling built by the taxpayer includes the cost of the land and the construction works

A taxpayer asks how to calculate the acquisition value of a dwelling built by themselves on land acquired in 1992. The DGT indicates that the value is composed of the cost of the land, the cost of the works, and the expenses and taxes inherent to the acquisition.

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2019-12-13PublishedPublished 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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