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V0692-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

Payment of IIVTNU after property sale does not create a patrimonial loss

A taxpayer asks whether a 2018 sale-related IIVTNU payment can be included as a patrimonial loss in 2024. The DGT responds that the payment has no impact on IRPF in the year of payment, but affects the original sale's transmission value.

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2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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