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V2595-14 3 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Option to proportionally attribute capital gains from property sales as payments become due

An individual sold a property and agreed to deferred payment of the outstanding balance. The inquiry concerns the period in which the receipts must be declared.

The question raised

Cuestión planteada Si se diera la circunstancia indicada en qué periodo impositivo debería declarar el cobro efectuado.

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