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A taxpayer asks how to calculate the capital gain from the sale of shares with a price comprising a fixed and a variable component payable in installments. The DGT explains that the sale price can be estimated or the income imputed as payments are received.
Cuestión planteada Forma de cálculo de la ganancia o pérdida patrimonial en el IRPF.
Si el valor de transmisión es indeterminado por depender de parámetros variables, el contribuyente puede estimar el precio total para declarar en el periodo de la transmisión y regularizar posteriormente si hay diferencias. Alternativamente, al tratarse de una operación con precio aplazado donde el último pago se recibe más de un año después de la transmisión, se puede aplicar el método de imputación temporal del artículo 14.2 d) de la LIRPF, imputando la renta a medida que se perciban los cobros.
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