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V1694-22 15 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The acquisition value for Personal Income Tax is the actual amount paid, regardless of the reference value for Transfer Tax and Stamp Duty

A query is made as to whether the actual amount paid or the reference value for transfer tax should be used to calculate the capital gain upon the sale of real estate. The DGT responds that the actual acquisition amount must be used.

The question raised

Question posed: A request to determine whether, in the event of a sale, the acquisition value to be reported is that which is recorded in the deed and actually paid, or if it is the reference value upon which tax was paid in the Transfer Tax and Stamp Duty.

The DGT's ruling

The acquisition value for determining capital gains or losses in Personal Income Tax is composed of the actual amount for which the acquisition was made, plus the costs of investments, improvements, expenses, and inherent taxes. This determination is made independently of the tax base applied in the Transfer Tax and Stamp Duty.

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