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V0159-18 29 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Co-owners must calculate their own capital gains or losses from the sale of a common element

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.

The question raised

Taxation of the sale of the porter's lodge.

The DGT's ruling

When a common element is sold, each co-owner must calculate the acquisition and transfer values that correspond to them proportionally. The transfer value shall be their ownership coefficient applied to the actual amount of the disposal (net of expenses and taxes). The acquisition value shall be the percentage resulting from the difference between the ownership coefficients before and after the segregation applied to the acquisition cost and inherent expenses.

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