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V1603-25 11 September 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · base imponible

The taxable base for property transfers is determined by the reference value or the highest of the declared amounts

The consultant asks how to determine the taxable base when acquiring a property composed of two separate registered plots with different values. The DGT responds that each plot must be assessed independently using its own reference value or the highest of the amounts (price, declared value or market value).

The question raised

Tax base of the Tax.

The DGT's ruling

As these involve two different registry and cadastral properties, the tax base for the transfer of each shall be its own reference value, unless the agreed price or the declared value is higher. The reference value must not be confused with the cadastral value. In the event that no certified reference value exists, the tax base shall be the highest among the declared value, the agreed price, or the market value. This calculation is performed independently for each property, regardless of the total purchase amount.

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