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V0953-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Option to proportionally attribute capital gains from share sales as payments are received

A taxpayer has enquired as to when capital gains from the sale of shares must be declared if part of the price is received immediately and the remainder in the future. The DGT indicates that the taxpayer may choose between declaring the full gain or attributing it proportionally based on the payments received, provided the requirements for instalment sale transactions are met.

The question raised

Cuestión planteada Imputación temporal de la ganancia patrimonial obtenida.

The DGT's ruling

La ganancia o pérdida patrimonial por la venta de acciones se imputa al periodo en que ocurre la alteración patrimonial. No obstante, en operaciones a plazos o con precio aplazado, el contribuyente puede optar por imputar proporcionalmente las rentas a medida que los cobros sean exigibles. Se considera operación a plazos si el periodo entre la entrega y el último plazo es superior al año.

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