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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.
Cuestión planteada Tributación de la venta de la vivienda a efectos del IRPF.
La ganancia o pérdida patrimonial se determina por la diferencia entre los valores de adquisición y transmisión. En el valor de transmisión, se deducen los gastos y tributos inherentes a la operación satisfechos por el transmitente. Entre estos gastos se incluyen los de notaría y registro por la cancelación de la hipoteca, honorarios de inmobiliaria y gastos de expedición de certificados de eficiencia energética.
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