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A taxpayer asks how to calculate the acquisition value of a property obtained through auction that had a mortgage. The DGT responds that the acquisition value is the actual payment amount plus inherent costs and taxes, without allowing deductions for property debts or mortgages.
Question posed: Acquisition value of the real estate for the purposes of calculating the capital gain or loss in the Personal Income Tax.
The acquisition value is composed of the actual amount of the acquisition, the cost of investments, improvements, expenses, and inherent taxes, excluding interest. It is not possible to deduct the charges and debts that encumbered the property at the time of its acquisition.
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