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A person sells a property using penal deposits, but the sale is not completed due to the buyer's fault. The inquiry asks how the deposits retained by the seller are taxed.
Question posed: Taxation of the operation for the purposes of Personal Income Tax.
The amounts received by the seller in respect of penitential earnest money are classified as a capital gain as they do not derive from a transfer. This gain shall be imputed to the tax period in which the seller may proceed with its enforcement according to the contract. As it is not a transfer, the gain shall form part of the general income and shall be integrated into the general taxable base.
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