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The taxpayer asks when to declare the gain from selling their home if a private contract is signed now but the public deed is executed later, and whether the exemption for those over 65 applies. The Tax Agency responds that the gain is recognised when possession is delivered or the deed is executed, and that the exemption for those over 65 applies if the individual has reached that age at the time of delivery.
Cuestión planteada Imputación temporal de la ganancia patrimonial en el IRPF.
La ganancia o pérdida patrimonial se imputa en el periodo impositivo en que ocurre la alteración patrimonial, es decir, en el momento de la entrega de los bienes. La entrega se entiende producida con el otorgamiento de escritura pública, salvo que se acredite la entrega de la posesión en un momento anterior. Para la exención de mayores de 65 años, el contribuyente debe tener dicha edad en el momento de la entrega de la vivienda.
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