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The consultant asks how to avoid fiscal recognition of patrimonial gains on deferred share sales that have not been collected. The DGT responds that, under the proportional imputation regime, gains must be recognised based on collectibility even if not received, and a loss only arises when the credit is judicially uncollectible or meets specific criteria.
Cuestión planteada Procedimiento a seguir para no tener que imputar fiscalmente las ganancias patrimoniales por impago del deudor.
Si se opta por la imputación proporcional en operaciones a plazos, la ganancia debe imputarse en los periodos en que los cobros sean exigibles, independientemente de su percepción. El impago no constituye automáticamente una pérdida patrimonial, ya que el importe adeudado es un derecho de crédito. Solo se reconocerá pérdida patrimonial cuando el crédito sea judicialmente incobrable o concurran las circunstancias de imputación temporal para créditos vencidos y no cobrados previstas en el artículo 14.2.k) de la Ley del IRPF.
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