Skip to content
Back to index
V0779-25 5 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pérdida patrimonial

Real estate commission for a failed purchase not a patrimonial loss

The consultant asks whether the portion of real estate commission not refunded after withdrawing from a purchase can be considered a patrimonial loss. The DGT responds that this payment constitutes consumption income and not a patrimonial loss.

The question raised

Whether the "payment of the mediation commission will also be considered a capital loss not derived from asset transfers, given that it is strictly linked to the withdrawal from the purchase".

The DGT's ruling

The payment of fees to a real estate agency for its mediation services in a failed sale and purchase transaction is characterized as a consumption expense of the taxpayer. Therefore, pursuant to Article 33.5 of Law 35/2006, these fees cannot be accounted for as capital losses.

Book your free first meeting