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V1002-24 10 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Contributions to a cooperative may be included in the acquisition value of a property

A taxpayer has enquired whether mandatory contributions made to a housing cooperative can increase the acquisition value of a sold property. The Directorate General for Taxes (DGT) has ruled that such contributions may be included if they are effectively used for the acquisition of the dwelling.

The question raised

1st Whether the subsequent mandatory nature of the contribution to the cooperative would imply a higher acquisition value of the property sold in 2021.

The DGT's ruling

The acquisition value of the dwelling includes the actual amount paid to the seller, which may be understood to include contributions made to the cooperative that, although they became mandatory, were effectively intended for the acquisition of the property. The proof of this purpose must be provided through the means of evidence admitted under Law before the Administration.

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