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V1851-23 27 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Option to proportionally impute gains from instalment sales and offset them against previous years' losses

A taxpayer has enquired about offsetting a negative balance from 2019 against the gain from a property sale made on instalments scheduled for 2023. The DGT clarifies that the taxpayer may choose to impute the gain proportionally based on the payments received and may use the 2019 losses provided the statutory period for offsetting has not expired.

The question raised

How can said negative balance be offset against the gain obtained in the Personal Income Tax.

The DGT's ruling

In sales with deferred pricing where the period between delivery and the final payment exceeds one year, the taxpayer may opt to impute the gain proportionally as the payments become due. This gain is included in the savings tax base. The resulting positive balance may be offset against capital losses from previous tax years, provided this is done within a four-year period. In this case, the 2019 balance can no longer be offset in 2024 as said period has expired.

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