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V3847-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

Taxable base is the actual value of the asset, not the result of capitalising annual income

A taxpayer inquired whether they could use a purchase price lower than the value set by the Autonomous Community after exercising their right of first refusal. The DGT ruled that the taxable base must be the actual value of the asset, rather than a value derived from the capitalisation of rents as per the LAU.

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2015-12-02PublishedPublished 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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