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V2625-20 ·4 August 2020 ·consulta-vinculante Medium impact
Tax

Real estate agency commission may reduce the property transfer value

A query was raised regarding whether the commission paid to a real estate agency during a property sale reduces the transfer value for calculating capital gains. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the expense was paid by the transferor and can be duly substantiated.

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2020-08-04PublishedPublished 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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