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V2147-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Notary costs can reduce transfer value for calculating patrimonial gain in IRPF

The consultant asks whether notary expenses can be deducted from the transfer value when calculating patrimonial gain or loss from the donation of property shares. The DGT confirms that yes, if the costs are inherent to the transfer and have been paid by the donor.

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2025-11-13PublishedPublished 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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