Skip to content
Back to index
V2099-23 18 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

The real estate agency commission paid by the buyer is included in the acquisition value of the property

A query is made as to whether the commission paid to a real estate agency must be included in the acquisition value of a property to calculate the capital gain or loss for Personal Income Tax (IRPF) purposes. The DGT responds in the affirmative, provided that the expense was satisfied by the acquirer.

The question raised

Whether, for the purposes of calculating the capital gain or loss in Personal Income Tax resulting from the sale of a property, the commission paid to a real estate agency forms part of its acquisition value.

The DGT's ruling

The acquisition value of the property is composed of the actual purchase price plus the expenses and taxes inherent to the acquisition. Among the inherent expenses are commissions for intermediation in the purchase. Therefore, the mediating agency's commission forms part of the acquisition value if it was satisfied by the acquirer.

Book your free first meeting