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V3128-21 ·17 December 2021 ·consulta-vinculante Medium impact
Tax

Agency fees and capital gains tax deductible in IRPF for property sale

A self-employed person asks whether agency costs and urban land capital gains tax can be deducted when selling their home, 30% of which is linked to their business activity. The DGT states that these expenses reduce the transfer value for calculating patrimonial gain or loss in IRPF, but agency VAT is not deductible.

In 6 key points

How it affects those involved

Agency costs and capital gains tax reduce the transfer value for calculating patrimonial gain or loss in IRPF, but agency VAT remains non-deductible.

Lifecycle

2021-12-17PublishedPublished 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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