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V1416-18 29 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Legal fees for the sale of a property are considered an inherent expense of the transfer

A taxpayer inquired whether the fees of a lawyer hired for the sale of their property in 2017 are deductible. The DGT ruled that these fees are considered expenses inherent to the transfer.

The question raised

Deductibility of lawyer's fees.

The DGT's ruling

Expenses inherent to acquisition and transfer operations are those corresponding to actions directly related to the purchase and sale of the real estate property. Therefore, the fees of the lawyer hired for advice and intervention in the transfer of the dwelling are considered an expense inherent to the transfer.

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