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A community of property owners has requested guidance on how to tax the sale of a dwelling that was a common element of the building. The Directorate General for Taxes (DGT) has ruled that the acquisition and transfer values must be calculated by applying the corresponding ownership coefficients.
Cuestión planteada Tributación de la venta de la vivienda portería.
Al venderse un elemento común, como una vivienda de portería, los valores de adquisición y transmisión deben calcularse de forma proporcional. El valor de transmisión será el importe real de la enajenación (o valor de mercado) multiplicado por el coeficiente de propiedad anterior a la segregación, tras deducir gastos y tributos. El valor de adquisición se determinará aplicando el porcentaje derivado de la diferencia entre los coeficientes de propiedad antes y después de la segregación sobre el coste de adquisición y gastos inherentes.
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