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V1424-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Legal and solicitor fees may be deducted from the transfer value in property sales

A taxpayer has enquired whether legal and solicitor fees arising from judicial proceedings for the division of common property can be included in the calculation of capital gains or losses. The DGT has ruled that these expenses are deductible from the transfer value.

In 5 key points

How it affects those involved

This ruling clarifies that costs associated with legal proceedings to resolve co-ownership can be used to reduce the taxable capital gain upon the sale of a property.

Lifecycle

2022-06-16PublishedPublished 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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