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The taxpayer asks in which tax year the sale of shares in a limited company must be declared, following the signing of a private contract in 2022 and a public deed in 2023. The DGT rules that the transfer occurs when the titles are delivered, which in this case coincides with the 2023 deed.
Question raised: In which tax year must the capital gain obtained in the Personal Income Tax (IRPF) be declared and how should it be quantified.
The capital gain or loss must be attributed to the tax period in which the change in assets occurs, that is, at the time of the delivery of the assets. The transfer of shares is understood to have occurred in the period in which the delivery of the securities takes place. If the delivery is carried out through the execution of a public deed, the gain must be included in the tax period of said execution.
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