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A taxpayer inquired about how to impute gains from an instalment sale of shares following the death of their spouse, who had opted for proportional imputation. The DGT ruled that the deceased person's income must be fully included in their final tax period.
Cuestión planteada Cómo deben imputarse en el IRPF las ganancias patrimoniales obtenidas por la venta de las citadas acciones.
En operaciones a plazos, el contribuyente puede optar por imputar las rentas proporcionalmente según se hagan exigibles los cobros. No obstante, ante el fallecimiento del contribuyente, todas las rentas pendientes de imputación deben integrarse en la base imponible de su último periodo impositivo. Esto se aplica independientemente de que el derecho al cobro sea adjudicado al superviviente por herencia. La parte del consultante superviviente mantiene la imputación proporcional según los cobros exigibles.
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