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The inquirer asks whether certain expenses can be included in the acquisition and transfer values to calculate capital gains. The DGT responds that inherent expenses are those corresponding to actions directly related to the purchase and sale of the property.
Cuestión planteada Consideración de los siguientes gastos como integrantes de los valores de adquisición y transmisión, a efectos del cálculo de la ganancia patrimonial:
Los gastos inherentes a las operaciones de adquisición y transmisión son aquellos que correspondan a actuaciones directamente relacionadas con la compra y la venta del inmueble. Estos gastos se integran en el valor de adquisición o se deducen del valor de transmisión según correspondan.
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