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A taxpayer sold a property subject to a resolutory condition that allowed them to retain the amounts paid in the event of default. Following the judicial resolution of the contract, the question arises as to how those received amounts should be taxed.
Cuestión planteada Incidencia de la resolución del contrato en el Impuesto sobre la Renta de las Personas Físicas.
La resolución del contrato tiene efectos retroactivos, por lo que la venta original desaparece y las cantidades retenidas por la cláusula penal constituyen una ganancia patrimonial. Esta ganancia se imputa al período en que la sentencia adquiere firmeza y se cuantifica por el importe de la indemnización. Al no derivar de una transmisión, debe integrarse en la base imponible general como renta general. Para excluir la ganancia de la venta original, el contribuyente debe instar la rectificación de sus autoliquidaciones.
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