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V1231-15 23 April 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Acquisition value for partial transfer of land is calculated proportionally to the area transferred

The taxpayer asks how to calculate the acquisition value following the compulsory purchase of part of a plot of land. The DGT rules that the calculation must be based on the actual acquisition cost of the entire plot, applied proportionally to the expropriated area.

The question raised

Question raised: Calculation of the acquisition value.

The DGT's ruling

For the calculation of the acquisition value in the transfer of part of a property, one must start from the actual amount paid for the acquisition of the property that proportionally corresponds to the transferred surface area. This calculation is based on Article 35 of Law 35/2006.

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