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V0134-24 16 February 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias y pérdidas patrimoniales

Capital gains or losses from property sales are recognised in the year of transfer

A query was raised regarding which tax year the deposit (arras) received should be declared when the sale and purchase agreement is signed in a different year. The DGT ruled that the change in assets occurs upon the transfer of the property.

The question raised

Cuestión planteada Imputación temporal del importe percibido en concepto de arras.

The DGT's ruling

La transmisión de un inmueble genera una ganancia o pérdida patrimonial que debe imputarse al período impositivo en que tenga lugar la alteración patrimonial. Dado que el importe de las arras forma parte del precio de la compraventa, su incidencia fiscal se produce en el período en que se realiza la venta del inmueble.

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