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V1629-25 15 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Use the Autonomous Community's verified value as acquisition value for income tax

A taxpayer asks which acquisition value to apply to a property after it has been subject to a value verification by the Autonomous Community in inheritance tax. The DGT responds that the verified value must be used.

The question raised

The acquisition value to be assigned to the real estate for Personal Income Tax purposes for the calculation of the capital gain or loss obtained in its future sale.

The DGT's ruling

The acquisition value for Personal Income Tax is composed of the actual purchase amount plus inherent expenses, investments, and taxes. According to the jurisprudence of the Supreme Court, if there was a verification of values for Transfer Tax and Documented Legal Acts Tax, the verified value must be considered the actual amount to determine the capital gain or loss.

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