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A taxpayer sold a property subject to a resolutory condition for non-payment, which was judicially enforced, allowing the seller to retain the amounts already collected. The Tax Agency states that this generates a capital gain equal to the amount of the compensation received.
Cuestión planteada Incidencia de la resolución del contrato en el Impuesto sobre la Renta de las Personas Físicas.
La resolución del contrato con efectos retroactivos elimina la alteración patrimonial inicial y crea una nueva por la incorporación de las cantidades de la cláusula penal. Esta ganancia patrimonial se cuantifica por el importe indemnizatorio y debe imputarse al período impositivo en que la sentencia adquiera firmeza. Al no derivar de una transmisión, se integra como renta general en la base imponible del contribuyente. Para excluir la ganancia de la venta original, se debe instar la rectificación de las autoliquidaciones.
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