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A query was raised regarding when capital gains from the sale of a property via a private document, without a public deed, should be taxed. The DGT ruled that the tax liability arises at the time of delivery of the assets or, failing that, when the public deed is executed.
Cuestión planteada Cuándo debe imputarse en el Impuesto sobre la Renta de las Personas Físicas la ganancia patrimonial obtenida por la transmisión de un inmueble que se ha realizado a través de un documento privado, si bien no se ha otorgado escritura pública.
La ganancia o pérdida patrimonial debe imputarse en el periodo impositivo en que ocurre la alteración patrimonial, coincidiendo con la entrega de los bienes. Si se realiza mediante escritura pública, esta equivale a la entrega salvo que se deduzca lo contrario. En ausencia de prueba de la entrega previa, se tomará la fecha de la escritura pública. La entrega puede acreditarse por cualquier medio admitido en Derecho.
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