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A query was raised regarding which value should be used to calculate capital gains or losses upon the sale of real estate, and whether the reference value used for other taxes can be applied. The Directorate General for Taxes (DGT) ruled that the actual transaction amount must be used, provided it is not lower than the normal market value.
Cuestión planteada Cuál es el valor que debe tomarse como valor de transmisión para el cálculo de la ganancia o pérdida patrimonial a efectos del Impuesto sobre la Renta de las Personas Físicas, y si puede tomarse como dicho valor el valor de referencia establecido a efectos de otros Impuestos.
El valor de transmisión es el importe real por el que se efectúa la enajenación, deduciendo los gastos y tributos satisfechos por el transmitente. Se tomará como importe real el efectivamente satisfecho, siempre que no sea inferior al valor normal de mercado, en cuyo caso prevalecerá este último. Este criterio es independiente de la determinación de la base imponible en el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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