Capital gains derived from the sale of a building
The obtainment of a capital gain as a result of the sale of a property constitutes an income subject to taxation. This income is understood to accrue when the capital change occurs.
In general, the gain will be determined as the difference between the transfer and acquisition values.
The person acquiring the property, resident or otherwise, is obliged to withhold and deposit with the Treasury 3% of the agreed price, this amount having for the seller the nature of payment on account of the corresponding tax for the income deriving from this transfer.