Skip to content
V2171-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

Costs for lifting an attachment are not deductible as expenses inherent to the property transfer

A taxpayer inquired whether costs paid to lift an attachment on an inherited property can be deducted from the transfer value to calculate capital gains. The DGT ruled that they cannot, as the expense arises from the deceased person's debts and is not linked to the sale of the asset.

In 5 key points

Lifecycle

2024-10-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact