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A taxpayer sold a commercial premises in December 2019 subject to a condition precedent that was fulfilled in January 2020. The DGT determines that the gain or loss must be declared in the tax year in which the delivery of the real estate occurs.
Question posed In which tax year must the capital gain or loss obtained from the sale of the premises be declared.
The capital gain or loss must be imputed to the tax period in which the change in assets takes place, which is the moment of the delivery of the asset. In sales with a condition precedent where delivery is postponed, the change in assets occurs at the moment of effective delivery.
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