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V0724-25 ·16 April 2025 ·consulta-vinculante Medium impact
Tax

Sale of a non-primary residence generates capital gain or loss

The taxpayer enquires about the tax treatment of selling a property that is not their habitual residence, with the mortgage being paid off through the sale. The DGT responds that the transaction generates a capital gain or loss, which must be taxed as savings income.

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2025-04-16PublishedPublished 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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