Skip to content
V1375-17 ·2 June 2017 ·consulta-vinculante Medium impact
Tax

Capital gains from land-for-housing swaps are recognised based on the agreed payment schedule

A taxpayer inquired whether the rules for instalment transactions could apply to a swap involving a plot of land for a house to be built. The DGT indicates that, by opting for this rule, the gain is recognised proportionally according to the agreed payment schedule.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax liability for complex property swaps involving future construction, allowing for tax deferral aligned with cash flows.

Lifecycle

2017-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact