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V3114-19 ·7 November 2019 ·consulta-vinculante Medium impact
Tax

Capital gains from property sales must be reported in the period the public deed is executed

A taxpayer inquired which tax year should be used to declare capital gains from a property sale if a private contract was signed in 2019 but the public deed was executed in 2020. The Directorate General for Taxes (DGT) ruled that the gain must be reported in the period when the transfer of assets occurs.

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Lifecycle

2019-11-07PublishedPublished 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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