News published in INFORMA 2022
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146066 - ONEROSOUS TRANSMISSIONS: DECLARED / UNPROVEN VALUEAlthough the acquisition value of a property stated in the purchase deed is lower than the reference value established in the Law of ITPAJD and on which this tax has been taxed, In the case of sale of the property , for the purposes of calculating the amount of the capital gain or loss, to determine the acquisition value, it is necessary to start from the actual amount for the that the acquisition had been made , regardless of the determination of the tax base that proceeds in ITPAJD .
146014 - ONEROSOUS TRANSMISSIONS: DECLARED / VERIFIED VALUEIn onerous transfers, to determine the acquisition value will be based on the actual amount for which the acquisition would have been made . However, in those cases in which the competent Autonomous Community has carried out a verification of values for the purposes of ITP and AJD it must be taken into account. in personal income tax the value verified as the actual amount of acquisition value for the purposes of determining the capital gain or loss derived from the transfer of the property.
146010 - GRANTING ERD OF PURCHASE OPTION ON A PROPERTYThe granting of the purchase option on a property produces in the grantor a capital gain that must be integrated into the savings tax base and not into the general tax base as the doctrine had been interpreting and previous jurisprudence. New criteria established by the Supreme Court Ruling 2598/2022, of June 21, 2022.