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A query was raised regarding whether funds received as an advance payment for the future sale of a plot of land must be declared in the Personal Income Tax (IRPF) return for the year they were collected. The Directorate General for Tax (DGT) ruled that capital gains or losses are attributed to the period in which the transfer of the property takes place.
Question posed: Whether the down payment received in 2023 must be included in the personal income tax return for that year.
The change in assets is understood to occur in the tax period in which the transfer of the real estate is carried out. The amount received as a down payment, if it forms part of the purchase and sale price, will have its impact on the tax assessment in the period in which the heirs carry out the sale, forming part of the transfer value.
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