calculation of capital gains tax

 is IVA included as part of the acquisition price when you calculate the base price. For example, if I bought an apartment for 100,000 exclusive of IVA and IVA was 7% (new development), what is the base price: 100,000 or 107,000?

I wouldn't have thought IVA or transfer tax would be includèd as, each time it is sold, tax is added. This would mean it going up 10% each time.

Saying that, my deeds show the original price without IVA but it then adds it on to work out the value for property taxes (SUMA). As that wouldn't change on selling, maybe the original price plus IVA is the full value but transfer tax isn't. 

Not much help, I know, but we do have estate agents and solicitors on here who could enlighten us all.

I also paid for extra work which was paid separately so it wouldn't affect the SUMA value even though those works are included on the deeds in terms of built area.

TAx amount is not part of the VALUE of teh good/asset