Example 3: Determination of the amount of gain not derived from the transfer of assets
In May 2025, Mr. PAG He won a prize in a television competition consisting of an apartment on the beach, the acquisition cost of which for the entity granting the prize, which coincides with its market value, amounted to 60,000 euros. The expenses inherent to the acquisition paid by Mr. PAG were 5,700 euros.
Determine the amount of the computable capital gain.
Solution:
Valuation (market value) = 60,000
Income to account = 13,680 (1)
Capital gain (60,000 + 13,680) = 73,680
Notes to the example:
(1) The advance payment made by the awarding entity has been determined by taking as its basis the acquisition cost increased by 20 percent and applying to it the percentage of 19 percent (in force in 2025). That is to say: 19% s/(60,000 x 1.2) = 13,680 euros. The taxpayer may deduct this last amount in his/her tax return together with the remaining withholdings and payments made on account. (Back)