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A taxpayer inquires whether the 3,000 euros paid to her attorney for managing the sale of an apartment are deductible. The DGT responds that these fees constitute an inherent expense of the transfer and reduce the sale value.
Question posed: Possibility of deducting said expense for the purpose of determining capital gains or losses in Personal Income Tax.
The transfer value is the actual amount of the disposal minus the expenses and taxes inherent to the same paid by the transferor. Attorney fees for managing the sale are considered inherent expenses of the transfer, thereby reducing the transfer value for the determination of capital gains or losses. This expense must be substantiated by the taxpayer through any valid means of proof.
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