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V1393-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Acquisition value of property set by autonomous community after ITP review

The consultant asks what value to use to calculate capital gain for personal income tax when an autonomous community reviews and increases the property value after paying the ITP. The DGT responds that the value confirmed by the autonomous community should be used.

The question raised

The acquisition value that must be assigned to the real estate in Personal Income Tax for the purpose of calculating the capital gain or loss that would be obtained in its future sale.

The DGT's ruling

The acquisition value is composed of the actual purchase amount plus inherent expenses and taxes. According to the jurisprudence of the Supreme Court, if the Autonomous Community performs a verification of values for the Transfer Tax, the verified value must be considered the actual amount to determine the acquisition value for Personal Income Tax purposes.

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