Capital gains

Capital gains are taxes to be paid when selling an apartment or premises.

There are many people who, for not paying an advice, find themselves with a tax notification corresponding to the sale of the apartment, since they believe that the only thing that has to be paid is the capital gain of the municipalities, and they forget the personal income tax.

The capital gain or increase in the value of the land is calculated based on the years, and taking as value the amount that appears on the IBI receipts as the value of the land.

With the crisis of recent years, it may happen that when the apartment is sold, no capital gains are obtained, but money is lost, but the capital gain of the city council must continue to be paid, until the Law changes, although it is possible to request a refund, our consultancy can process said return.
Keep in mind that there is also the capital gain (IRPF) of the Treasury.

The sale of the home must be declared in the income statement of the same year of the sale, and the calculations are made by the Treasury, taking the sale value (minus all the expenses of the sale), minus the purchase value (plus all the expenses of the purchase) and you pay for the difference, if the apartment is older than 1994, there is a correction coefficient, by which the benefit is reduced, and of the remaining benefit, you pay approximately 19.5 up to 23.5% (the first 6,000 euros, at 19.5%, from 6,000 to 50,000 euros, at 21.5% and amounts that exceed 50,000 euros, at 23.5.)
There are exceptions, when the sale is the Habitual apartment, the benefits are exempt when they are reinvested in another habitual home, and the benefits of the sale of the habitual home are also exempt, when the spouses are both over 65 years of age, or persons with dependency.

Our consultancy Acg Asesores advises you on all the taxes you have to pay.


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