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V1319-22 9 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of property generates capital gain and may require IRPF declaration

A couple consulted on how to calculate the capital gain from selling a property acquired in 1985 and whether they were required to declare it. The DGT explains the gain calculation and states that the husband must declare due to an untaxed gain, while the wife only needs to declare if her gain exceeds 1,000 euros.

The question raised

Forma de cálculo de la ganancia patrimonial obtenida por la transmisión del local y obligación de declarar en el Impuesto sobre la Renta de las Personas Físicas.

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