Skip to content
Back to index
V0279-24 4 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias y pérdidas patrimoniales

No advance income tax payments allowed for the sale of a residential property

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.

The question raised

Possibility of making an advance payment of the amount corresponding to the Personal Income Tax (IRPF) for 2023 in January 2024.

The DGT's ruling

The sale of a dwelling generates a capital gain or loss that must be settled through self-assessment when filing the tax return. The regulations regarding advance payments do not contemplate any scenario for the sale of a dwelling outside of an economic activity. Therefore, it is not possible to make advance payments prior to the filing of the tax return.

Book your free first meeting