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MEDIUM
FISCAL

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

V0692-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0692-25
Published
15 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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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