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The inquirer asks how the sale of listed shares, the proceeds of which will be used to amortize a mortgage, is taxed. The DGT explains that the transaction generates a capital gain or loss based on the difference between the acquisition and transfer values.
Question posed: Taxation of the capital gain that, where applicable, results from the disposal, under Personal Income Tax.
The capital gain or loss is determined by the difference between the acquisition value and the transfer value. For securities admitted to regulated markets, their market price on the date of transfer is used, or the agreed price if it is higher. In the event that homogeneous securities exist, it is assumed that those transferred are the ones acquired first. The result shall be included in the savings tax base.
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