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The taxpayer inquired about the taxation of the sale of a credit arising from contracts intended to be joint venture agreements (cuentas en participación). The DGT ruled that, as the return of the sum was guaranteed, the contract is classified as a loan, and the sale of the credit constitutes a capital gain or loss.
Cuestión planteada Tributación de la venta del crédito a la empresa de compraventa de créditos.
La transmisión de la titularidad de un derecho de crédito a un tercero por un precio inferior al adeudado supone una alteración patrimonial. La ganancia o pérdida se calcula por la diferencia entre el valor de transmisión (importe real satisfecho) y el valor de adquisición (importe adeudado). Este resultado se integra en la base imponible del ahorro según el artículo 46 de la LIRPF.
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