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The taxpayer asks how the sale of a property is taxed when part of the sale price is used to repay a mortgage on their main residence. The DGT explains that the gain or loss is calculated as the difference between the acquisition and transfer values.
Question raised: Taxation of the sale of a dwelling for Personal Income Tax (IRPF) purposes.
The capital gain or loss is determined by the difference between the acquisition and transfer values pursuant to Article 34.1.a) of the Personal Income Tax Law (LIRPF). The acquisition value includes the actual amount, investments, improvements, and inherent expenses, excluding interest. The transfer value is the actual amount of the disposal, deducting the inherent expenses and taxes paid by the transferor. The resulting gain is included in the savings tax base.
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