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V0276-23 ·15 February 2023 ·consulta-vinculante Medium impact
Tax

The transfer value for calculating capital gains is the actual sale price, provided it is not below market value

A taxpayer inquired about the amount to declare as the transfer value when selling their share of a commercial premises. The DGT clarifies that the actual disposal price must be used, provided it is not lower than the market value, after deducting inherent expenses.

In 6 key points

How it affects those involved

This clarification ensures consistency in tax reporting for property disposals, preventing the undervaluation of assets for capital gains tax purposes.

Lifecycle

2023-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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