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The consultant asks how to calculate the acquisition value of a property sold below the ITPAJD reference value. The DGT responds that the actual purchase amount should be used to determine capital gain or loss.
Question raised: Acquisition value of the real estate for the purpose of calculating the capital gain or loss in Personal Income Tax.
To determine the capital gain or loss for Personal Income Tax purposes, the acquisition value is the sum of the actual purchase price, the cost of investments, improvements, and inherent expenses or taxes. This calculation is performed independently of the determination of the taxable base applicable to the Transfer Tax and Documented Legal Acts Tax.
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