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V2256-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Plusvalía municipal and certain sale expenses can be deducted to calculate patrimonial gain

The consultant asks whether municipal capital gains and other sale expenses can be deducted from the transmission value of their home. The DGT responds that these costs and taxes are deductible if they have been paid by the seller and are directly related to the sale.

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2025-11-25PublishedPublished 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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