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V2719-23 6 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The transfer of real estate is attributed to the period in which the change in assets occurs

A query is made regarding when the sale of a dwelling purchased in 2004 via a private document must be attributed, its acquisition value, and how to prove it. The DGT indicates that the gain is attributed when the change in assets occurs and that the acquisition value includes the actual amount plus expenses and investments.

The question raised

Question posed: Tax period to which the transfer of the real estate must be attributed, its acquisition value, and means of proof.

The DGT's ruling

Capital gains and losses are attributed to the tax period in which the change in assets takes place. The transfer occurs through the theory of title and mode, and delivery may be carried out through the granting of possession, delivery of keys, or public deed. The acquisition value is the actual purchase amount plus investments, improvements, and inherent expenses, excluding interest. The accreditation of these facts and values must be carried out through means of proof admitted in Law.

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