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A taxpayer asks when the transfer of a tobacco shop subject to a suspensive condition must be declared. The DGT rules that the recognition must take place in the tax period in which the delivery of the assets is carried out.
Cuestión planteada Imputación temporal de las rentas generadas en la transmisión.
La ganancia o pérdida patrimonial debe imputarse en el periodo impositivo en que tiene lugar la alteración patrimonial, que es el momento de la entrega de los bienes. En el caso de una venta bajo condición suspensiva, la alteración patrimonial se produce cuando se entrega el bien tras cumplirse la condición. Los rendimientos de actividades económicas se imputarán conforme a la normativa del Impuesto sobre Sociedades, respetando el devengo de las transacciones.
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