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V2002-24 18 September 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · base imponible

Taxable base for property purchases shall be the reference value or the highest of other magnitudes

The inquirer asks how to determine the taxable base when purchasing an occupied property at a price lower than its cadastral value. The DGT rules that the taxable base is the Cadastre's reference value, unless the purchase price or the declared value is higher.

The question raised

Cuestión planteada Determinación de la base imponible en la compra de la vivienda.

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