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V3077-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Acquisition and transfer values of a common element sold must be calculated proportionally

A property owner seeks guidance on how to calculate the capital gain or loss resulting from the sale of a community's porter's lodge. The Directorate General for Tax (DGT) indicates that the owner's ownership coefficient must be applied to determine the relevant values.

In 6 key points

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2018-11-28PublishedPublished 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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