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MEDIUM
FISCAL

Agency fees can be deducted from property transfer value

V1858-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1858-25
Published
14 Oct 2025

Summary

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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