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A taxpayer inquired whether they could submit a signed document to settle a verbal sale and purchase from 20 years ago without bank records. The DGT ruled that, in the absence of a prior document, the date of transfer shall be the date on which the self-assessment is submitted.
Cuestión planteada Si se podría presentar a liquidación un documento elaborado y firmado por los contratantes que contuviese dicha transmisión. No existe documento bancario justificativo de la transferencia pues la entidad bancaria ya no dispone de los datos de la operación.
En transmisiones verbales sin documento privado, la fecha del hecho imponible se presume como la del día en que se cumpla la obligación de autoliquidar el impuesto. Al no existir documento, no es posible aplicar las excepciones de fecha del Código Civil. Esta fecha de presentación determinará tanto la prescripción como el régimen jurídico y el valor real del bien aplicable a la liquidación.
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