CGT on Apartment Sale - Final Amount Reduction Opportunities

-Gal1

Registered User
Messages
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Hi All
Looking at calculating a CGT Liability on Apt Sale and have a few Questions.
Details as per below:
Purchased in Nov-03
PPR Until Sept-08 (40% of Ownership)
Sale Closed in May-18
Difference between purchase price and sale price is approx €20k positive.

1. Purchased in Nov 2003 - So no Indexation Relief allowed correct?

2. On advice of Auctioneer - We would have a better chance of sale and get a higher price if the apartment was tenant free, so issued the tenant with the required termination notice etc. They moved out in Nov-17. So the apt was empty for approx 6 months. Can I include either the mortgage payment or loss of rent during those 6 months, as a Incidental Costs of Sale?

3. Can I include the 6 months of the maintenance fee and Property Tax as a Incidental Costs of Sale?

4. What about the 6 months of Property Insurance / Electricity Bills / Gas Bills?

My thought process with points 2 / 3 / 4 is that without paying the mortgage, maintenance or property tax for those 6 months I would not have been able to sell the property. Without the Insurance I could not let the agent or viewers on the property and without the light and heat it would have been impossible to sell in winter.

5. Post Nov-17, I got the apt cleaned / painted / new carpets on advice of the Auctioneer can they be included in Incidental Costs of Sale? With the standard Solicitor and Auctioneer Fees?

6. As we are a jointly assess couple for the last number of years with revenue, can we use €1,270 x2 in the calculation?

7. If I do have a liability could I sell some shares (Bought from post tax earnings) that I have that are currently trading at a loss for the same amount and use loss to clear the liability?

Thanks in advance -Gal1
 
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