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A query was raised regarding which tax period should be used to declare gains from the sale of company shares conducted via private contract. The DGT ruled that the transfer occurs when the assets subject to the sale and purchase agreement are delivered.
Cuestión planteada A qué periodo impositivo debe imputarse la ganancia patrimonial obtenida por la transmisión de las participaciones.
La ganancia o pérdida patrimonial debe imputarse en el periodo impositivo en que tiene lugar la alteración patrimonial, concretamente en el momento de la entrega de los bienes. La transmisión de las participaciones se entiende producida en el periodo en el que se produzca la entrega de los títulos. Según la teoría del título y el modo, el contrato privado no transfiere el dominio si no se acredita la tradición de la cosa vendida.
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