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A business owner asks when to pay tax on the patrimonial gain from selling their business, having received an advance in 2024 with effects in 2025. The DGT states that the patrimonial alteration occurs in 2025, but allows opting for proportional allocation of the gains.
Cuestión planteada Imputación temporal de la ganancia patrimonial obtenida por la venta.
La ganancia patrimonial se imputa al periodo impositivo en que se produce la transmisión del negocio, que en este caso es 2025. No obstante, al ser una operación con precio aplazado cuyo periodo entre la entrega y el último plazo supera el año, el contribuyente puede optar por imputar proporcionalmente las rentas a medida que se hagan exigibles los cobros.
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