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A taxpayer inquired whether a €30,000 debt owed to her ex-husband could be deducted from the sale price of her property to reduce capital gains tax. The Directorate General for Taxes (DGT) ruled that this amount does not constitute an expense or tax inherent to the sale, and therefore the full capital gain must be taxed.
Taxpayers cannot offset personal debts or settlements with former spouses from the transfer value of an asset when calculating capital gains tax.
The tax team reviews your specific situation.
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