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A property owner seeks guidance on how to calculate the capital gain or loss resulting from the sale of a community's porter's lodge. The Directorate General for Tax (DGT) indicates that the owner's ownership coefficient must be applied to determine the relevant values.
Cuestión planteada Cálculo de la ganancia o pérdida patrimonial imputable a la consultante.
Al venderse un elemento común, el valor de transmisión será el importe real de la enajenación (deducidos gastos y tributos) aplicado según el coeficiente de propiedad anterior a la segregación. El valor de adquisición será el resultado de aplicar el porcentaje derivado de la diferencia entre los coeficientes de propiedad anterior y posterior a la segregación sobre el coste total de adquisición y gastos inherentes.
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