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V1620-25 15 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Reimbursements from VPO property disqualifications do not count in acquisition or transfer value

The DGT confirms that reimbursements from VPO property disqualifications are not included in acquisition or transfer values and are treated as patrimonial losses.

The question raised

It is requested to know whether said expenses can constitute a higher acquisition value or a lower transfer value when determining the capital gain or loss from a potential sale for Personal Income Tax purposes.

The DGT's ruling

The acquisition value includes the actual amount, investments, improvements, and expenses or taxes inherent to the acquisition. The transfer value is the actual amount of the disposal minus the expenses or taxes inherent to the disposal paid by the transferor. Amounts paid as reimbursement of aid or subsidies due to the disqualification of the housing do not constitute part of the acquisition value nor do they reduce the transfer value. Said reimbursements are classified as a capital loss in the period in which they are made effective.

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