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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.
Cuestión planteada Se pregunta si podría incluir dicho importe como pérdida patrimonial en mi declaración de este año, ejercicio fiscal 2024.
El pago de la liquidación del IIVTNU en un periodo impositivo posterior a la transmisión del inmueble no puede tener incidencia en la liquidación del IRPF del periodo en que se realiza el pago. Su incidencia se produce a través del valor de transmisión, minorando como gasto la determinación de la ganancia patrimonial obtenida en su día por la transmisión del inmueble.
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