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A taxpayer sold a property, receiving an advance payment in 2019 and the remainder in 2020 following the signing of the deed. The Tax Agency has ruled that the gain must be declared in the year the sale is formalised through a public deed.
Cuestión planteada A qué periodo impositivo debe imputarse la ganancia patrimonial obtenida por la transmisión de la vivienda.
La ganancia o pérdida patrimonial debe imputarse en el periodo impositivo en que ocurre la alteración patrimonial, es decir, en el momento de la entrega de los bienes. Según el Código Civil, el otorgamiento de la escritura pública equivale a la entrega de la cosa, salvo que se deduzca lo contrario. Por tanto, la ganancia se produce en el periodo en que se otorga la escritura pública.
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