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V2813-18 26 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

A discount on the price of a property sold in instalments does not reduce the declared capital gain

A married couple who sold a property to their daughter with instalment payments agreed to apply a discount on the price due to the property's depreciation. The Directorate General for Taxes (DGT) ruled that this discount cannot be accounted for as a capital loss.

The question raised

Effects of said discount on the capital gain that the spouses must continue to impute.

The DGT's ruling

The discount granted to the buyer is configured as a case of application of income to the taxpayer's consumption. Therefore, it cannot be accounted for as a capital loss and does not produce any effect on the capital gain that the transferors must continue to declare according to the initially agreed payments.

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