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A retired professional seeks guidance on how to tax the sale of their client portfolio, which was paid in two instalments. The DGT indicates that the transaction generates a capital gain or loss and allows for proportional imputation if the requirements for instalment sales are met.
Cuestión planteada Tributación en el IRPF de la venta de la cartera de clientes e imputación temporal.
La cartera de clientes es un elemento patrimonial afecto a la actividad económica, por lo que su venta genera una ganancia o pérdida patrimonial según el artículo 34.1, a) de la Ley 35/2006. La alteración patrimonial se produce en el periodo de la transmisión. Si el plazo entre la entrega y el último pago es superior al año, el contribuyente podrá optar por imputar proporcionalmente las rentas a medida que se hagan exigibles los cobros.
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