Skip to content
Back to index
V0555-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Capital gains from sale of property under reservation of title are recognised upon deed execution and full payment

A taxpayer inquired as to when capital gains must be declared for the sale of a property involving deferred payment and reservation of title. The DGT ruled that the transfer occurs once the public deed is formalised and the total price has been paid.

The question raised

Cuestión planteada Imputación temporal de la ganancia patrimonial obtenida en el Impuesto sobre la Renta de las Personas Físicas.

Email
Contact