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A taxpayer asks whether rental income from a deferred sale can be deferred if there is no expectation of recovery after a default. The DGT responds that the gain must be recognised in the year of sale, and a loss only arises if legal conditions for uncollectability are met.
Cuestión planteada 1º Posibilidad de no imputarse las rentas que se habrían obtenido de acuerdo con el calendario de pagos estipulado, al no existir expectativa de cobro.
La ganancia patrimonial por la venta de un local debe imputarse en el periodo impositivo de la alteración patrimonial (2023). Si el pago es a plazos, el incumplimiento de los plazos pactados (con cláusula de vencimiento anticipado) hace que la totalidad de la ganancia deba imputarse en el año en que se producen los impagos. El impago no reduce la ganancia inicial, sino que genera un derecho de crédito que solo será pérdida patrimonial cuando sea judicialmente incobrable según el artículo 14.2.k) de la LIRPF.
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