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MEDIUM
FISCAL

Income from property sale arises upon transfer of control under accounting rules

V2116-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2116-25
Published
6 Nov 2025

Summary

A patrimonial entity asks when income from property sale is recognised for Corporate Income Tax and whether the debt is prescribed. The DGT responds that income should be attributed to the exercise in which the accounting recognition occurs, based on the transfer of control of the asset.

In 6 key points

Lifecycle

2025-11-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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