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V1027-16 15 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Calculation of capital gains in the transfer of a dwelling and compensation of previous losses

The taxpayer asks how to calculate the gain or loss from the sale of a dwelling built on their own land and whether they can use losses from 2013. The DGT responds that the acquisition value is the sum of the cost of the land plus the cost of the construction and that the 2013 losses can be offset against the gain obtained.

The question raised

Calculation of the capital gain or loss generated and the possibility of offsetting the 2013 capital losses pending compensation.

The DGT's ruling

The acquisition value is the sum of the actual amount of the land, the expenses and taxes inherent to its purchase, and the cost of the construction. The transfer value must be broken down according to the normal market value of the land and the construction. The 2013 capital losses pending compensation may be offset against the capital gains generated by the transfer of the dwelling.

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