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A taxpayer inquired whether receiving and subsequently returning funds due to the termination of a real estate sale and purchase agreement had implications for their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the property was never delivered, no legal acquisition or change in assets occurred.
Cuestión planteada Efectos en las declaraciones de IRPF del consultante de 2021 y 2022 de la percepción y devolución de las citadas cantidades.
Para que exista la adquisición de un inmueble deben concurrir el título y el modo (tradición o entrega). La suscripción de un contrato privado no transfiere el dominio por sí sola. Al resolverse el contrato y devolverse las cantidades sin que se haya producido la entrega del inmueble, no existe variación en el valor del patrimonio que determine una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF.
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