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V0439-21 2 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Transfer value of social housing shall be the maximum price authorised by the Autonomous Community

A query was raised regarding which value should be used as the sale price of social housing to calculate capital gains or losses for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) ruled that the maximum sale price authorised by the relevant Autonomous Community must be applied.

The question raised

Question posed: Transfer value of the dwelling for Personal Income Tax purposes.

The DGT's ruling

The transfer value is the actual amount of the disposal, provided it is not lower than the market value. In the case of social housing, as there is a maximum sale value authorized by the Autonomous Community for the transfer, this shall be the value to be considered as the transfer value for Income Tax purposes.

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