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V2441-25 11 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Value of acquisition and transmission determined to calculate patrimonial gain in property sale

A co-owner asks how to calculate the property value for a monetary transfer in income tax. The DGT explains that patrimonial gain or loss arises from the difference between the transmission and acquisition values, following IRPF rules.

The question raised

They request to know the value of the property for the purposes of an onerous transfer in the Personal Income Tax.

The DGT's ruling

The acquisition value shall be the actual purchase amount plus inherent expenses and investments, or the value according to the Inheritance and Gift Tax regulations if acquired for consideration, without exceeding the market value. The transfer value is the actual sale amount, provided it is not lower than the market value, deducting the expenses and taxes paid by the transferor. Expenses include, among others, notary, registry, management, appraisal, and commissions.

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