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V0810-25 12 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Cancellation costs and certificates can be deducted from property sale value

The consultant asks whether mortgage cancellation, valuation and energy certification costs can be included in the sale of their home. The DGT responds that these costs are inherent to the transfer and can be deducted from the sale value.

The question raised

Taxation of the sale of the dwelling for Personal Income Tax purposes.

The DGT's ruling

The capital gain or loss is determined by the difference between the acquisition and transfer values. In the transfer value, the expenses and taxes inherent to the transaction paid by the transferor are deducted. These expenses include notary and registry fees for the cancellation of the mortgage, real estate agency fees, and costs for the issuance of energy efficiency certificates.

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