Skip to content
Back to index
V1394-26 5 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of a property generates a capital gain or loss included in savings tax base

The consultant asks how property sale is taxed. The DGT explains that the difference between acquisition and transfer value determines the capital result.

The question raised

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

The DGT's ruling

The capital gain or loss is calculated as the difference between the acquisition and transfer values. The acquisition value includes the actual amount, investments, improvements, and inherent expenses (notary, registry, administrative services, taxes, appraisal, etc.), less depreciation. The transfer value is the actual amount of the disposal, provided it is not lower than the market value, deducting the inherent expenses paid by the transferor. The result is included in 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.

Email
Contact