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The consultant asks how property sale is taxed. The DGT explains that the difference between acquisition and transfer value determines the capital result.
Cuestión planteada Tributación de la venta de la vivienda a efectos del IRPF.
La ganancia o pérdida se calcula restando el valor de adquisición al valor de transmisión. El valor de adquisición incluye el importe real, inversiones, mejoras y gastos inherentes como notaría, registro o impuestos, excluyendo intereses. El valor de transmisión es el importe real de la venta, siempre que no sea inferior al valor de mercado, deduciendo los gastos inherentes satisfechos por el transmitente. El resultado se integra en la base imponible del ahorro.
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