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A taxpayer inquired whether the sale of their property management business should be taxed in 2018 or 2019, given that the contract was notarised in 2018 but set to take effect from 2019. The DGT ruled that temporal attribution depends on the moment the goods are delivered.
Cuestión planteada Imputación temporal en el Impuesto sobre la Renta de las Personas Físicas de la operación realizada.
Las ganancias o pérdidas patrimoniales por la transmisión de elementos del inmovilizado deben imputarse en el periodo en que tiene lugar la alteración patrimonial, es decir, en el momento de la entrega de los bienes. Si en la escritura pública se deduce claramente que la transmisión tiene efectos en una fecha posterior, la propiedad se transmite en dicha fecha. En este caso, al fijarse los efectos para el 1 de enero de 2019, la ganancia o pérdida debe declararse en el ejercicio 2019.
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