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V1997-18 3 July 2018 · SG de Tributos Criterion in force
IRPF · ganancias patrimoniales

It is possible to secure a debt deferral on capital gains through a change of residence using the same assets that generated the gain

A taxpayer asks whether they can secure a deferral of debt arising from capital gains (due to a change of residence) using the same assets that generated the gain. The DGT confirms there is no legal impediment, provided the assets are sufficient.

The question raised

Can the very securities that generate the gain referred to in said article be accepted as a guarantee for the deferral referred to in Article 95 bis.4 of the LIRPF?

The DGT's ruling

There is no regulatory obstacle to the guarantee for the deferral under Article 95 bis.4 of the LIRPF being constituted using the very securities that generate the gain. Such constitution is possible provided that the securities are legally and economically sufficient and all other legal requirements are met. The assessment of said sufficiency is the responsibility of the body competent to process the deferral.

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