Back to index
V1298-20 7 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Debt repayment to ex-husband cannot be deducted from property transfer value

A taxpayer inquired whether a €30,000 debt owed to her ex-husband could be deducted from the sale price of her property to reduce capital gains tax. The Directorate General for Taxes (DGT) ruled that this amount does not constitute an expense or tax inherent to the sale, and therefore the full capital gain must be taxed.

The question raised

Question posed: Whether the taxpayer can subtract from the sale price the 30,000 euros owed to her ex-husband in such a way as to reduce the capital gain obtained in the sale, whether alternatively she can treat said amount as a capital loss, or whether said amount constitutes a donation in favor of her ex-husband.

The DGT's ruling

The capital gain from the sale of the dwelling must be attributed entirely to the taxpayer as she is the sole owner. The payment of 30,000 euros to her ex-husband cannot be included in the acquisition value nor reduce the transfer value, as it does not constitute an expense or tax inherent to the acquisition or the sale. The Administration cannot determine the nature of said payment as the agreements for the dissolution of the community property regime have not been provided.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Book a meeting Write to the firm
Email
Contact