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MEDIUM
FISCAL

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

V2147-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2147-25
Published
13 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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