MEDIUM
FISCAL

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

V2256-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2256-25
Published
25 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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