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A professional has requested a ruling on the tax treatment of selling a client portfolio where the final price is determined after several payments. The Directorate-General for Taxes (DGT) has ruled that for Personal Income Tax purposes, the final price must be declared in the year of the transfer, and that the transaction is subject to VAT, with tax amounts subject to adjustment if the final price changes.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre el Valor Añadido de la venta de la cartera de clientes.
En el IRPF, la cartera de clientes es un elemento patrimonial afecto y su venta genera una ganancia o pérdida patrimonial que debe imputarse al periodo impositivo de la transmisión con el precio definitivo. En el IVA, la cesión de la cartera es una prestación de servicios sujeta al impuesto, devengándose en el momento de la cesión o en los pagos anticipados. Si el precio definitivo es inferior al provisional, la rectificación de las cuotas debe hacerse regularizando la situación en la declaración-liquidación, no mediante devolución de ingresos indebidos.
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