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V2522-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Unpaid IIVTNU is not deductible in the IRPF of the year of sale, but allows for the rectification of the tax return

A taxpayer inquired whether they could deduct the tax on the increase in value of land (IIVTNU) in their 2018 IRPF if it was settled in 2019. The DGT responds that the tax must affect the transfer value of the year of sale and that, if paid later, the tax return for that fiscal year must be rectified.

The question raised

Impact of the IIVTNU not yet settled by the city council on the IRPF taxation of the capital gain obtained from the sale of said properties.

The DGT's ruling

The capital gain must be attributed to the fiscal year in which the transfer occurs. The IIVTNU must reduce the transfer value in the year of sale. If the tax is settled in a subsequent period, the transfer value is determined without it, and the taxpayer may request the rectification of their self-assessment to include said expense.

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