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A taxpayer asks whether a 2018 sale-related IIVTNU payment can be included as a patrimonial loss in 2024. The DGT responds that the payment has no impact on IRPF in the year of payment, but affects the original sale's transmission value.
Question posed: It is asked whether such amount could be included as a capital loss in my tax return for this year, fiscal year 2024.
The payment of the IIVTNU settlement in a tax period subsequent to the transfer of the real estate cannot have an impact on the IRPF settlement of the period in which the payment is made. Its impact occurs through the transfer value, reducing as an expense the determination of the capital gain obtained at the time of the transfer of the real estate.
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