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A married couple sought clarification on whether the loss of deposits paid for a property and the payment of legal costs following the termination of a sale and purchase agreement constituted capital losses, and in which tax year these should be declared. The DGT ruled that both amounts are capital losses and must be recognised in the tax year in which the termination agreement is signed.
Cuestión planteada Existencia de una pérdida patrimonial e imputación temporal.
La resolución del contrato de compraventa que conlleva la pérdida de las cantidades entregadas a cuenta comporta una pérdida patrimonial. Esta pérdida debe imputarse al período impositivo en que se suscribe la resolución contractual. Respecto a las condenas en costas, estas se imputan cuando la sentencia adquiere firmeza, salvo que se acuerde su renuncia o resolución en un acuerdo posterior, en cuyo caso se imputan al ejercicio del acuerdo.
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