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V3914-15 ·7 December 2015 ·consulta-vinculante Medium impact
FISCAL

Acquisition value for foreign real estate must be actual purchase price

The DGT clarifies how to determine the acquisition value of foreign real estate for reporting purposes, stating it should be the value defined in the Personal Income Tax Law.

In 6 key points

Lifecycle

2015-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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