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Selling Cesión de derechos

Zakinho

We were buying a property off plan and have decided to sell before the final stage payment is due. I have searched extensively but cannot find out if we pay capital gains tax on the price we sell for. I know that tax is due on a property sale but as this is an assignment of rights, is it subject to the same rules or is it any gain you make? If so, I assume that all costs involved in the purchase can be offset against any gain?

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Lmflmf1

Anything over original selling price is considered revenu, therefore taxed as such.