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V0855-24 23 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Only expenses directly related to the 1987 purchase are included in the acquisition value

A taxpayer inquired whether the acquisition value of her property could include the original purchase costs, legal expenses incurred to obtain possession, and community fees and property tax (IBI) paid prior to such possession. The Directorate General for Taxes (DGT) ruled that only expenses directly related to the purchase of the property are includable.

The question raised

Determination of the acquisition value of the real estate sold.

The DGT's ruling

To determine the acquisition value, only the expenses and taxes inherent to the acquisition may be included, understanding these to be those corresponding to actions directly related to the purchase of the real estate. Therefore, only the expenses of the lawyer, notary, court representative, Land Registry, and taxes inherent to the acquisition of 1987 are includable. Expenses from judicial proceedings to obtain possession, as well as community fees or property tax (IBI) prior to the delivery of possession, are not included.

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