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V2147-25 13 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Notary costs can reduce transfer value for calculating patrimonial gain in IRPF

The consultant asks whether notary expenses can be deducted from the transfer value when calculating patrimonial gain or loss from the donation of property shares. The DGT confirms that yes, if the costs are inherent to the transfer and have been paid by the donor.

The question raised

It is requested to know whether notary fees constitute a reduction in the transfer value for the purpose of calculating the capital gain or loss derived from the transfer in Personal Income Tax.

The DGT's ruling

The transfer value is determined by the actual amount of the disposal, deducting the expenses and taxes inherent to it paid by the transferor. Notary fees are considered expenses inherent to the transfer, as are registry fees for mortgage cancellation or real estate fees. These expenses must be substantiated by the taxpayer through any means of proof valid under the law.

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