2023-12-16 20:24:14
When we sell a home, we have to pay a series of taxes on a mandatory basis, since it is likely that there will be a capital gain for which we must respond to the Treasury.
As stated in a report by the portal specialized in housing Idealisticthe seller has to pay the personal income tax, the municipal capital gain (when it exists) and the IBI.
If a gain has been made, we have to declare it in our income tax return, as long as there has been an increase in our assets. If it has not occurred, even if it is not paid, it will have to be recorded in the declaration.
If you obtain a capital gain, this must be included in the tax base of the savings, paying taxes:
At 19% up to 6,000 euros. At 21% for the section between 6,000 and 50,000 euros. At 23% from 50,000 euros to 200,000. At 27% from 200,000 to 300,000 euros. From 300,000 euros onwards , the applicable rate will be 28%.
To calculate the capital gain, you must know the transfer value (subtracting all expenses and taxes paid with the sale), as well as the acquisition value (adding the expenses assumed at that time, including works and improvements).
You can avoid paying the Treasury, you can achieve this by taking advantage of the reinvestment in habitual residence, take advantage of the exemption in case of sale of housing to people over 65 years of age or the delivery of housing as payment in payment, which is also exempt.
Another tax that must be paid is the municipal capital gain, which taxes the increase in value that the property has experienced during the time in which it has belonged to you, so you will only have to pay it in those cases in which an increase in value has actually occurred. .
Finally, there is the IBI (Real Estate Tax), which must be paid to the owner of the property on the date the tax accrues, although the usual thing is to distribute it between the seller and the buyer, prorating its annual cost taking into account the date on which it is paid. produce the sale.
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