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A taxpayer inquired whether it was possible to make an advance payment of 2023 Personal Income Tax (IRPF) in January 2024 following the sale of a property. The Directorate General for Taxes (DGT) ruled that there is no legal provision for making advance payments on the sale of real estate that is not part of an economic activity.
Cuestión planteada Posibilidad de realizar un pago a cuenta del importe correspondiente al IRPF de 2023 en enero de 2024.
La venta de una vivienda genera una ganancia o pérdida patrimonial que debe liquidarse mediante la autoliquidación al presentar la declaración. La normativa de pagos a cuenta no contempla ningún supuesto para la venta de una vivienda fuera de una actividad económica. Por tanto, no es posible realizar pagos previos a la presentación de la declaración.
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