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A taxpayer inquired whether expenses paid during the purchase of land (ITP, notary, registry, and agency fees) could be treated as a capital loss upon the dissolution of a community of property. The DGT ruled that these expenses do not constitute a loss, but rather form part of the acquisition value used to calculate capital gains or losses.
Question posed: Possibility of considering the 5,301 euros paid by the taxpayer at the time as expenses as a capital loss.
The expenses and taxes inherent to the acquisition, such as notary, registry, management, and Transfer Tax, are integrated into the acquisition value of the asset. In the case of an allocation that does not correspond to the ownership share, the capital gain or loss is determined by the difference between the acquisition and transmission values. Therefore, the aforementioned expenses cannot be accounted for as an isolated capital loss, but must be added to the acquisition cost.
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