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A seller transfers a property and the buyer withholds part of the price to pay for an assessment for an elevator that will be installed later. The DGT determines that this withheld amount must reduce the transfer value to calculate the capital gain or loss.
Question posed: Impact of the amount withheld for the assessment on the determination of the capital gain or loss for Personal Income Tax purposes.
Since the exigibility of the assessment and the installation of the elevator occur after the sale, the amount withheld by the buyer to meet said assessment shall reduce the transfer value. This is applied in accordance with the rules for determining capital gains and losses for Personal Income Tax purposes.
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