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V2256-25 25 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Plusvalía municipal and certain sale expenses can be deducted to calculate patrimonial gain

The consultant asks whether municipal capital gains and other sale expenses can be deducted from the transmission value of their home. The DGT responds that these costs and taxes are deductible if they have been paid by the seller and are directly related to the sale.

The question raised

Whether, for the purpose of calculating the capital gain obtained from the sale of real estate, the transfer value may be reduced by the amount of the municipal capital gains tax and the aforementioned expenses.

The DGT's ruling

The transfer value is the actual amount of the disposal, from which the expenses and taxes inherent to the transaction paid by the transferor are deducted. Included among the expenses inherent to the transfer are the municipal capital gains tax (Tax on the Increase in the Value of Urban Land), notary and registry fees for mortgage cancellation, energy efficiency certificates, and certificates of community association debts. These expenses must correspond to the ownership share of each owner and must be duly substantiated.

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