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MEDIUM
FISCAL

Gain or loss is recognised in the period of delivery of the property

V1669-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1669-25
Published
16 Sept 2025

Summary

A property owner sells a portion of their property, but the buyer will not take possession until the current occupants die or move. Tax authorities state that the change in wealth occurs at the time of delivery.

In 6 key points

Lifecycle

2025-09-16PublishedPublished 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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