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V0728-19 ·2 April 2019 ·consulta-vinculante Medium impact
Tax

Property transfer and taxation occur upon delivery of the asset

A taxpayer inquires when tax is due for the sale of a property involving an initial payment and deferred balance. The DGT rules that the transfer occurs upon delivery of possession and notes the option for temporal imputation.

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2019-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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