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V1393-26 5 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of a home generates integrated capital gain or loss in savings base

The consultant asks how a home purchased with a mortgage is taxed upon sale. The DGT explains that the gain or loss is calculated by comparing the purchase value and the transfer value.

The question raised

Question posed: Taxation of the sale of a dwelling for Personal Income Tax (IRPF) purposes.

The DGT's ruling

The acquisition value includes the actual purchase amount, investments, improvements, and inherent expenses (notary, registry, administrative fees, taxes), excluding interest. The transfer value is the actual sale amount, deducting the inherent expenses paid by the transferor (notary, registry for mortgage cancellation, real estate agency, certificates, etc.). The resulting gain or loss is integrated into the savings tax base.

Apply this to a real case

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

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