Skip to content
V2441-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Value of acquisition and transmission determined to calculate patrimonial gain in property sale

A co-owner asks how to calculate the property value for a monetary transfer in income tax. The DGT explains that patrimonial gain or loss arises from the difference between the transmission and acquisition values, following IRPF rules.

In 6 key points

Lifecycle

2025-12-11PublishedPublished 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