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V2276-23 28 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The date of a private sale agreement against third parties is determined by its registration, the death of the signatory, or its submission to an official

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.

The question raised

Taxation that may correspond to the consultant if a public deed of sale is granted at this time, recording the sale carried out via a private contract in February 1984, where it is acknowledged that payment was made on the date of the private document, and possible statute of limitations.

The DGT's ruling

For Transfer Tax, the date of a private document against third parties (such as the Tax Administration) is counted from its registration in a Registry, the death of any of the signatories, or its delivery to an official. In Personal Income Tax, capital gains or losses are imputed to the period in which the change in assets occurs. The determination of the moment of transfer is a question of fact that must be proven by means of evidence admitted under Law.

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