The calculation 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.
When a property is owned by a married couple or by several people, each of them is an independent taxpayer, and therefore they must file separate tax returns.
Depending on the allocation of the property, taxable incomes are:
INCOMES FROM URBAN PROPERTIES FOR OWN USE.
INCOME FROM LEASED PROPERTY
Except in the cases of residents in countries or territories with which there is no effective exchange of tax information, there is no obligation to appoint a representative before the Tax Administration. However, a representative can be designated voluntarily if so desired, notifying the appointment to the Delegation or Administration of the Tax Agency corresponding to the location of the property.