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A consultant asks when gain from the sale of shares in a non-resident company should be declared and whether the deferred transactions rule applies. The DGT states that while the general rule is at transfer, the gain can be imputed proportionally based on payment expectability if the legal requirements are met.
Cuestión planteada Momento al que debe imputarse la ganancia o pérdida patrimonial obtenida en la venta de las participaciones, y si resulta de aplicación la regla de operaciones a plazo establecida en el artículo 14.2.d) de la Ley del Impuesto.
La regla general establece que las ganancias patrimoniales se imputan al periodo en que ocurre la alteración patrimonial por la transmisión. No obstante, en operaciones con precio aplazado, el contribuyente puede optar por imputar las rentas proporcionalmente a medida que los cobros sean exigibles, siempre que el periodo entre la entrega y el último plazo sea superior al año.
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