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V1849-21 14 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Real estate agency commissions may reduce the transfer value in the sale of real estate

A married couple inquired whether the real estate agency commission, invoiced to one of the spouses, is an inherent expense of the sale for the purpose of calculating capital gains. The DGT responds that these expenses may be deducted from the transfer value provided they have been paid by the transferors and in the corresponding proportion.

The question raised

Whether said expense is considered an inherent expense of the transfer for the purposes of calculating capital gains or losses in the Personal Income Tax of one or both spouses.

The DGT's ruling

Expenses for commissions to the mediating agency in the sale are inherent expenses of the transfer. These expenses shall reduce the transfer value for the calculation of capital gains or losses, provided they have been paid by the transferors and in the proportion corresponding to each one. The spouses must be able to justify the expense through means of proof admitted under Law.

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