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A taxpayer asks whether the amounts received as down payments in 2006 and 2008 for a sale of estates that was ultimately not completed have expired. The DGT responds that there is no statute of limitations because the taxable event occurs when the amounts cease to be down payments and become compensation or a penalty.
Question posed Having received down payments in 2006 and 2008, amounts not included in the Personal Income Tax returns for those years, a question is raised regarding their possible statute of limitations.
Since the tradition or delivery of the thing did not occur, there is no transfer of ownership nor any alteration in the composition of the assets. The amounts received must be attributed to the tax period in which they cease to be down payments for an unconsummated transfer and become an autonomous element. These amounts constitute capital gains that must be integrated into the general taxable base.
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