MEDIUM
FISCAL

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

V2441-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2441-25
Published
11 Dec 2025

Summary

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.
PDF on boe.es

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