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A taxpayer inquired as to when the gain from the sale of a dwelling must be declared, where payment will be received in annual installments until 2032. The DGT explains that the taxpayer may choose to declare the gain at the time of delivery or to distribute it proportionally according to the collections.
Question posed: Temporal imputation of capital gains obtained under Personal Income Tax.
As a general rule, capital gains are imputed in the period in which the change in assets occurs (delivery of the asset or public deed). However, in transactions with deferred pricing where the period between delivery and the final installment exceeds one year, the taxpayer may opt to impute the income proportionally as the collections become due.
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