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A taxpayer sells shares in an unlisted company for a price consisting of a fixed component and a variable component contingent on future events. The Tax Agency indicates that the price may be estimated or the gain recognised as payments are collected.
Cuestión planteada Tratamiento fiscal de dicha venta en el Impuesto sobre la Renta de las Personas Físicas.
Al no conocerse el precio total por la parte variable, el contribuyente puede estimar el valor de transmisión y presentar su declaración. Si el importe real difiere de la estimación, deberá realizar una regularización mediante declaración complementaria o rectificación. Alternativamente, al ser una operación con precio aplazado, puede optar por imputar la renta en cada ejercicio conforme se realicen los cobros, según el artículo 14.2 d) de la LIRPF.
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