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V2854-23 ·24 October 2023 ·consulta-vinculante Medium impact
Tax

Acquisition and transfer values must be calculated proportionally when selling a portion of a common element

The taxpayer asks how to calculate the capital gain or loss for Personal Income Tax (IRPF) purposes regarding the sale of an ownership share in a common sports area. The DGT responds that the acquisition and transfer values must be applied proportionally to the ownership coefficient.

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2023-10-24PublishedPublished 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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