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A taxpayer inquired about the correct tax year for declaring capital gains from a property sale involving deferred payments and a subsequent deed. The DGT ruled that the gain must be reported in the year possession is delivered, unless the specific requirements for proportional imputation via instalment payments are satisfied.
Cuestión planteada Imputación temporal de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La ganancia o pérdida patrimonial se imputa en el periodo impositivo de la entrega de los bienes. Si la entrega se acredita en un momento anterior a la escritura pública, se usará esa fecha. Para optar por la imputación proporcional de rentas en operaciones a plazos, el periodo entre la entrega y el vencimiento del último plazo debe ser superior a un año. En este caso, al ser el plazo inferior a un año, la ganancia debe imputarse íntegramente en 2023.
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