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The taxpayer inquires which elements constitute the acquisition and transfer values of an expropriated building for the purpose of calculating capital gains or losses. The Directorate General for Taxes (DGT) explains how to calculate both values, including cases involving inherited assets and the application of depreciation.
Question posed: The taxpayer wishes to know which elements constitute the acquisition and transfer values in order to determine the potential capital gain or loss for Personal Income Tax purposes.
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