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A community of owners has requested clarification regarding the taxation of the sale of a porter's lodge, which is considered a common element. The Directorate General for Taxes (DGT) has ruled that each owner must proportionally calculate their acquisition and transfer values to determine their individual capital gain or loss.
Cuestión planteada Tributación de la venta de la vivienda portería.
Al venderse un elemento común, cada copropietario debe calcular los valores de adquisición y transmisión que proporcionalmente le correspondan. El valor de transmisión será su coeficiente de propiedad aplicado al importe real de la enajenación (deducidos gastos y tributos). El valor de adquisición será el porcentaje resultante de la diferencia entre los coeficientes de propiedad antes y después de la segregación aplicado al coste de adquisición y gastos inherentes.
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