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The DGT clarifies how deposits from rural property sales are taxed if the buyer breaches the contract or if the sale is completed. In case of breach, deposits are considered patrimonial gains and included in the general tax base. If the sale proceeds, the deposits form part of the transfer price.
Cuestión planteada Solicita conocer la tributación de las arras recibidas tanto en el caso en que no se lleve a cabo el contrato por causa imputable al comprador como en el caso en que la compraventa se concluya con éxito a efectos del Impuesto sobre la Renta de las Personas Físicas.
Si el comprador incumple y el vendedor se queda con las arras, estas constituyen una ganancia patrimonial que debe integrarse en la base imponible general. Dicha ganancia se imputará al periodo impositivo en que el vendedor pueda proceder a su ejecución según el contrato. Si la venta se formaliza, las arras forman parte del precio de transmisión y la ganancia o pérdida patrimonial se imputará al periodo en que se produzca la transmisión del inmueble.
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