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A resident in Spain inquired when they must declare capital gains from the sale of a property in Hungary if the private contract is signed in one year, but delivery and payment take place the following year. The Directorate General for Taxes (DGT) ruled that the transfer occurs upon delivery of possession, rather than upon the signing of the contract.
Cuestión planteada Imputación temporal de la ganancia patrimonial que en su caso se genere en la transmisión del inmueble.
La ganancia o pérdida patrimonial se imputa al período impositivo en que tenga lugar la alteración patrimonial. La transmisión de la propiedad no se opera por la mera perfección del contrato, sino que requiere la tradición o entrega de la cosa. Para inmuebles, la entrega puede ser la puesta en posesión, la entrega de llaves o el otorgamiento de escritura pública. Por tanto, la fecha de transmisión es la de la entrega efectiva del inmueble.
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