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V2625-20 4 August 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de transmisión

Real estate agency commission may reduce the property transfer value

A query was raised regarding whether the commission paid to a real estate agency during a property sale reduces the transfer value for calculating capital gains. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the expense was paid by the transferor and can be duly substantiated.

The question raised

Whether the commission paid to the mediating agency reduces the transfer value for the purposes of determining the capital gain or loss derived from the disposal of the dwelling.

The DGT's ruling

The transfer value is the actual amount of the disposal, from which the expenses and taxes inherent to the transfer paid by the transferor are deducted. Brokerage commissions in the sale are considered expenses inherent to the transfer. For their application, the expense must be duly justified, preferably by means of an invoice that complies with legal requirements.

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