26 U.S.C. § 1031
§ 1031. Intercambios 1031: cambiar bienes raíces sin pagar impuestos todavía
Si vende bienes raíces de inversión o de negocio y compra otros, puede diferir la ganancia, siempre que identifique el bien de reemplazo en un plazo de 45 días y cierre la compra en un plazo de 180.Explicación
Si vende bienes raíces de inversión o de negocio y compra otros, puede diferir la ganancia, siempre que identifique el bien de reemplazo en un plazo de 45 días y cierre la compra en un plazo de 180.
En palabras sencillas
Normalmente, vender una propiedad con ganancia significa pagar ahora el impuesto sobre las . La sección 1031 le permite aplazar ese impuesto si reinvierte en otra propiedad “del mismo tipo”. La ganancia no se perdona. Se traslada a la nueva propiedad a través de una más baja, y usted paga cuando finalmente vende sin hacer un intercambio. Si conserva la propiedad hasta su fallecimiento, sus herederos suelen recibir una nueva base y la ganancia diferida desaparece.
Desde 2018, el intercambio de bienes del mismo tipo (1031) se aplica solo a bienes inmuebles mantenidos como inversión o para uso en un negocio. Los equipos, los vehículos, el arte y las criptomonedas ya no califican. En bienes raíces, “del mismo tipo” es un concepto amplio: un condominio de alquiler puede intercambiarse por tierras de cultivo, un almacén o un terreno para construir.
A quién afecta
A los arrendadores, a los inversionistas en bienes raíces y a las empresas que son dueñas de sus edificios. No se aplica a su propia vivienda (de eso se ocupa la § 121), a las propiedades compradas para revender rápidamente ni a las propiedades fuera de EE. UU. intercambiadas por propiedades en EE. UU.
Las reglas
| Regla | Detalle |
|---|---|
| Identificar el bien de reemplazo | en un plazo de 45 días desde la venta, por escrito |
| Cerrar la compra del bien de reemplazo | en un plazo de 180 días desde la venta, o antes de la fecha de vencimiento de su declaración (incluidas las prórrogas) si esta llega primero. Solicitar una prórroga conserva los 180 días completos |
| Quién guarda el dinero | un intermediario calificado. Si usted toca el producto de la venta, el intercambio no es válido |
| Para diferir toda la ganancia | compre una propiedad de igual o mayor valor y reinvierta todo el efectivo |
| Dónde se declara | Formulario 8824 |
El efectivo o la reducción de deuda que reciba y no reinvierta se llama “boot” y paga impuestos.
Ejemplo práctico
Leila compró un dúplex de alquiler por $400,000 y lo vende por $700,000. Su ganancia es de $300,000. Sin tener en cuenta la depreciación, para simplificar, eso podría costarle aproximadamente entre $45,000 y $60,000 en impuestos federales.
- En un plazo de 45 días, identifica un pequeño edificio de apartamentos con un precio de $850,000
- Cierra la compra en un plazo de 180 días a través de un intermediario calificado, reinvierte los $700,000 completos y pide prestado el resto
- Impuesto que paga ahora: $0. La base del nuevo edificio es $850,000 − $300,000 = $550,000
Tenga en cuenta
- Los plazos son estrictos y no se extienden por fines de semana.
- La recuperación de la depreciación y los impuestos estatales pueden seguir aplicándose en algunos casos, y algunos estados hacen seguimiento de la ganancia diferida si usted se muda a otro estado más adelante.
- Los intercambios entre partes relacionadas, con familiares o con sus propias empresas, tienen reglas adicionales de tenencia de dos años.
Explicación preliminar. Las cifras se verificaron con el Rev. Proc. 2025-32 del IRS y el texto vigente el 5 de noviembre de 2026. Aún no la ha revisado un profesional tributario con licencia.
Fuentes
- IRS: Like-kind exchanges, real estate tax tips (en inglés)
- IRS Form 8824 (en inglés)
Historia
Forma parte del código desde 1954. Último cambio: 22 de diciembre de 2017, por la Tax Cuts and Jobs Act (2017).
Todos los cambios, del más reciente al más antiguo (14)
- 22 de diciembre de 2017Tax Cuts and Jobs Act (2017)
- 18 de junio de 2008Public Law 110-246
- 22 de mayo de 2008Public Law 110-234
- 21 de diciembre de 2005Gulf Opportunity Zone Act of 2005
- 25 de junio de 1999Public Law 106-36
- 5 de agosto de 1997Taxpayer Relief Act of 1997
- 5 de noviembre de 1990Omnibus Budget Reconciliation Act of 1990
- 19 de diciembre de 1989Omnibus Budget Reconciliation Act of 1989
- 22 de octubre de 1986Tax Reform Act of 1986
- 18 de julio de 1984Deficit Reduction Act of 1984
- 30 de diciembre de 1969Tax Reform Act of 1969
- 22 de septiembre de 1959Public Law 86-346
- 2 de septiembre de 1958Public Law 85-866
- 16 de agosto de 1954Internal Revenue Code of 1954 (original text)
El texto de la ley (en inglés)
El Código no tiene traducción oficial al español. Vigente hasta la Public Law 119-102.
Structure
- (a) Nonrecognition of gain or loss from exchanges solely in kind
- (b) Gain from exchanges not solely in kind
- (c) Loss from exchanges not solely in kind
- (d) Basis
- (e) Application to certain partnerships
- (f) Special rules for exchanges between related persons
- (g) Special rule where substantial diminution of risk
- (h) Special rules for foreign real property
No gain or loss shall be recognized on the exchange of real property held for productive use in a trade or business or for investment if such real property is exchanged solely for real property of like kind which is to be held either for productive use in a trade or business or for investment.
This subsection shall not apply to any exchange of real property held primarily for sale.
For purposes of this subsection, any property received by the taxpayer shall be treated as property which is not like-kind property if—
such property is not identified as property to be received in the exchange on or before the day which is 45 days after the date on which the taxpayer transfers the property relinquished in the exchange, or
such property is received after the earlier of—
the day which is 180 days after the date on which the taxpayer transfers the property relinquished in the exchange, or
the due date (determined with regard to extension) for the transferor’s return of the tax imposed by this chapter for the taxable year in which the transfer of the relinquished property occurs.
If an exchange would be within the provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(a), if it were not for the fact that the property received in exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
If an exchange would be within the provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(a), if it were not for the fact that the property received in exchange consists not only of property permitted by such provisions to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.
If property was acquired on an exchange described in this section, section 1035(a), section 1036(a), or section 1037(a), then the basis shall be the same as that of the property exchanged, decreased in the amount of any money received by the taxpayer and increased in the amount of gain or decreased in the amount of loss to the taxpayer that was recognized on such exchange. If the property so acquired consisted in part of the type of property permitted by this section, section 1035(a), section 1036(a), or section 1037(a), to be received without the recognition of gain or loss, and in part of other property, the basis provided in this subsection shall be allocated between the properties (other than money) received, and for the purpose of the allocation there shall be assigned to such other property an amount equivalent to its fair market value at the date of the exchange. For purposes of this section, section 1035(a), and section 1036(a), where as part of the consideration to the taxpayer another party to the exchange assumed (as determined under section 357(d)) a liability of the taxpayer, such assumption shall be considered as money received by the taxpayer on the exchange.
For purposes of this section, an interest in a partnership which has in effect a valid election under section 761(a) to be excluded from the application of all of subchapter K shall be treated as an interest in each of the assets of such partnership and not as an interest in a partnership.
If—
a taxpayer exchanges property with a related person,
there is nonrecognition of gain or loss to the taxpayer under this section with respect to the exchange of such property (determined without regard to this subsection), and
before the date 2 years after the date of the last transfer which was part of such exchange—
the related person disposes of such property, or
the taxpayer disposes of the property received in the exchange from the related person which was of like kind to the property transferred by the taxpayer,
there shall be no nonrecognition of gain or loss under this section to the taxpayer with respect to such exchange; except that any gain or loss recognized by the taxpayer by reason of this subsection shall be taken into account as of the date on which the disposition referred to in subparagraph (C) occurs.
For purposes of paragraph (1)(C), there shall not be taken into account any disposition—
after the earlier of the death of the taxpayer or the death of the related person,
in a compulsory or involuntary conversion (within the meaning of section 1033) if the exchange occurred before the threat or imminence of such conversion, or
with respect to which it is established to the satisfaction of the Secretary that neither the exchange nor such disposition had as one of its principal purposes the avoidance of Federal income tax.
For purposes of this subsection, the term “related person” means any person bearing a relationship to the taxpayer described in section 267(b) or 707(b)(1).
This section shall not apply to any exchange which is part of a transaction (or series of transactions) structured to avoid the purposes of this subsection.
If paragraph (2) applies to any property for any period, the running of the period set forth in subsection (f)(1)(C) with respect to such property shall be suspended during such period.
This paragraph shall apply to any property for any period during which the holder’s risk of loss with respect to the property is substantially diminished by—
the holding of a put with respect to such property,
the holding by another person of a right to acquire such property, or
a short sale or any other transaction.
Real property located in the United States and real property located outside the United States are not property of a like kind.