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V2057-23 13 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Legal and solicitor fees in a declaratory action of ownership constitute the acquisition value

A taxpayer asks whether the legal costs of a lawsuit to declare ownership of a flat can be added to the acquisition value of the property. The DGT responds that they can, as they are expenses inherent to the acquisition.

The question raised

Whether the legal and solicitor fees incurred are incorporated into the acquisition value for the purposes of a future transfer.

The DGT's ruling

Legal and solicitor fees derived from the exercise of a declaratory action of ownership must be considered expenses inherent to the acquisition of the property. Therefore, they form an integral part of the acquisition value pursuant to Article 35.1 of the Personal Income Tax Law.

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