Skip to content
Back to index
V3128-21 17 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Agency fees and capital gains tax deductible in IRPF for property sale

A self-employed person asks whether agency costs and urban land capital gains tax can be deducted when selling their home, 30% of which is linked to their business activity. The DGT states that these expenses reduce the transfer value for calculating patrimonial gain or loss in IRPF, but agency VAT is not deductible.

The question raised

1.) Deductibility in Personal Income Tax of the amount paid to the real estate agency and of the Tax on the Increase in Value of Urban Land paid as a consequence of the sale.

The DGT's ruling

For Personal Income Tax (IRPF), real estate commission expenses and the tax on the increase in value of urban land, provided they have been paid by the transferor, reduce the transfer value for the calculation of capital gains or losses. In the case of the portion of the dwelling used for economic activity, the gain is determined by the difference between the actual disposal amount and the book value. Regarding VAT, the tax paid on the mediation service is not deductible because the service is not directly and exclusively related to the professional activity.

Book your free first meeting