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A taxpayer over 65 enquired whether penitential earnest money received due to the failure to complete the sale of their primary residence was exempt. The DGT ruled that these amounts are taxed as a capital gain included in the general tax base.
Cuestión planteada Tributación de la cantidad percibida en concepto de arras penitenciales, y en caso de que dicha cuantía tribute como ganancia patrimonial se cuestiona si la misma estaría exenta de tributación en virtud del artículo 33.4.b) de la LIRPF.
La percepción de arras penitenciales no constituye una variación patrimonial por alteración de la composición del patrimonio, sino que se integran en la base imponible general como ganancia patrimonial. Esta ganancia se imputa al periodo impositivo en que se pueda proceder a su ejecución según el contrato. No es aplicable la exención por transmisión de vivienda habitual para mayores de 65 años porque no se ha producido la transmisión del inmueble.
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