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V1858-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Agency fees can be deducted from property transfer value

The consultant asks whether real estate agency costs can be deducted from the sale price to calculate capital gain. The DGT responds that real estate agency fees are deductible as inherent costs of the transfer if paid by the seller.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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