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V1375-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Capital gains from land-for-housing swaps are recognised based on the agreed payment schedule

A taxpayer inquired whether the rules for instalment transactions could apply to a swap involving a plot of land for a house to be built. The DGT indicates that, by opting for this rule, the gain is recognised proportionally according to the agreed payment schedule.

The question raised

Cuestión planteada Imputación temporal de la ganancia patrimonial obtenida.

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