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A taxpayer has requested clarification on how to calculate capital gains or losses resulting from the sale of a plot of land purchased for residential construction. The DGT clarifies that the acquisition value must include the actual purchase price, improvements made, and taxes paid at the time of purchase.
Question posed: Determination of the amount of capital gain or loss derived from the sale of the plot. Acquisition value, inclusion of the taxes paid in the purchase thereof.
The acquisition value of a plot of land is composed of the actual purchase price, the cost of investments and improvements, and the expenses and taxes inherent to the acquisition, excluding interest. In this case, the VAT and the Transfer Tax and Documented Legal Acts Tax paid by the acquirer form part of the acquisition value.
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