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A query was raised regarding whether the ITPAJD reference value or the actual purchase price should be used to calculate capital gains for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the actual amount paid for the acquisition must be used.
Cuestión planteada Valor de adquisición de la vivienda a efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
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