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The DGT clarifies how deposits from rural property sales are taxed if the buyer breaches the contract or if the sale is completed. In case of breach, deposits are considered patrimonial gains and included in the general tax base. If the sale proceeds, the deposits form part of the transfer price.
Question posed: A request is made to determine the taxation of earnest money received both in the event that the contract is not executed due to reasons attributable to the buyer and in the event that the sale is successfully concluded for the purposes of Personal Income Tax.
If the seller retains the earnest money due to the buyer's breach of contract, such amount constitutes a capital gain that must be included in the general taxable base. Said gain shall be attributed to the tax period in which the seller may proceed with its enforcement according to the contract. If the sale is finalized, the earnest money forms part of the transfer price, and the capital gain or loss shall be attributed to the tax year of the transfer of the real estate.
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