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A taxpayer asks whether payment to buyers to repair hidden defects in a property affects capital gain. The DGT responds that it may be considered a price reduction if the defects and their link to the payment are proven.
Question posed: Impact on the determination of the capital gain resulting from the transfer regarding the amount paid to the buyer for latent defects.
The amount paid to the buyer for the repair of latent defects has an impact on the capital gain or loss as it is considered a reduction in the sale price pursuant to Article 1.486 of the Civil Code. For this to be applicable, the existence of the latent defects and their correspondence with the amount paid must be substantiated through the means of proof admitted under Law. The assessment of such evidence is the responsibility of the tax management and inspection authorities.
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