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V1858-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Agency fees can be deducted from property transfer value

The consultant asks whether real estate agency costs can be deducted from the sale price to calculate capital gain. The DGT responds that real estate agency fees are deductible as inherent costs of the transfer if paid by the seller.

The question raised

Possible reduction of the price obtained in the sale by the amounts paid to the real estate agency that intermediated in said sale, for the purpose of determining the capital gain obtained.

The DGT's ruling

The transfer value is the actual amount effectively paid, provided it is not less than the market value. From this value, the expenses and taxes inherent to the transfer paid by the transferor are deducted. Real estate agency fees for managing the sale are considered expenses inherent to the transfer. The capital gain or loss is included in the savings tax base.

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