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A query was raised regarding whether capital gains from the sale of company shares should be attributed to 2016 or 2017, as private contracts were signed in 2016 but public deeds were formalised in 2017. The DGT ruled that gains must be recognised in the period when the assets are delivered, which in this instance coincides with the formalisation of the public deed.
Cuestión planteada A qué periodo impositivo debe imputarse la ganancia patrimonial obtenida por la transmisión de las participaciones.
La ganancia o pérdida patrimonial debe imputarse en el periodo impositivo en que tiene lugar la alteración patrimonial, es decir, en el momento de la entrega de los bienes. Al realizarse la venta mediante escritura pública, el otorgamiento de esta equivale a la entrega de la cosa, salvo que la escritura indique lo contrario. Por tanto, la transmisión se produce en el periodo en que se formaliza la escritura pública.
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