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An heir has requested clarification regarding the date of a sale conducted via a private contract in 1984 to determine taxation and potential statutes of limitation. The DGT explains that, vis-à-vis the Administration, the date of a private document is reckoned from its registration in the land registry, the death of the signatories, or its submission to a public official.
Cuestión planteada Tributación que pudiera corresponder al consultante si en estos momentos se otorga escritura de compraventa recogiendo la venta realizada mediante contrato privado en febrero del año 1984 y donde se reconoce que el pago se realizó en la fecha del documento privado y posible prescripción.
Para el Impuesto sobre Transmisiones Patrimoniales, la fecha de un documento privado frente a terceros (como la Hacienda Pública) se cuenta desde su inscripción en un Registro, la muerte de cualquiera de los firmantes o su entrega a un funcionario. En el IRPF, la ganancia o pérdida patrimonial se imputa al periodo en que ocurre la alteración patrimonial. La determinación del momento de transmisión es una cuestión de hecho que debe acreditarse con medios de prueba admitidos en Derecho.
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