Skip to content
Back to index
V3090-20 15 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Acquisition and transfer values must be calculated proportionally when selling a porter's lodge

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.

The question raised

Taxation of the sale of the porter's lodge.

The DGT's ruling

When a common element, such as a porter's lodge, is sold, the acquisition and transfer values must be calculated proportionally. The transfer value shall be the actual amount of the disposal (or market value) multiplied by the ownership coefficient prior to the segregation, after deducting expenses and taxes. The acquisition value shall be determined by applying the percentage derived from the difference between the ownership coefficients before and after the segregation to the acquisition cost and inherent expenses.

Book your free first meeting