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A taxpayer asks whether payments made for a foreign under-construction property with a reservation of ownership must be declared in wealth tax and in model 720. The DGT responds that such payments must be included in net wealth, but there is no obligation to file model 720 until ownership is acquired.
Cuestión planteada Declaración de la operación en el Impuesto sobre el Patrimonio del ejercicio 2023.
En el Impuesto sobre el Patrimonio, al existir reserva de dominio, el adquirente debe computar por la totalidad de las cantidades entregadas hasta la fecha del devengo. La valoración del inmueble según el mayor valor de los tres criterios legales no es aplicable mientras no se adquiera la plena propiedad. Respecto al modelo 720, no surge la obligación de informar sobre el inmueble en tanto no se adquiera la titularidad según el derecho común.
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