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V0536-25 28 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale price used for capital gain calculation if not below market value

A taxpayer asks which value to use to calculate the capital gain from selling a property whose sale price differs from the cadastral reference value. The DGT clarifies that the actual sale amount should be used, provided it is not below market value.

The question raised

Question raised: Transfer value of the dwelling for the purposes of calculating the capital gain or loss in Personal Income Tax.

The DGT's ruling

The transfer value is the actual amount for which the disposal is carried out, taking the amount effectively paid provided it is not lower than the normal market value. In such case, the market value shall prevail. This criterion is independent of the tax base for Transfer Tax, which is linked to the Cadastral Reference Value.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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