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A taxpayer asked whether, after choosing the proportional allocation method for a property sale with 16-year receivables, they could allocate all gain to a single tax year. The DGT responds that this choice constitutes a tax option and is therefore irrevocable after the declaration period.
Cuestión planteada Si puede imputar en un ejercicio la totalidad de la ganancia patrimonial pendiente de imputar.
La elección del régimen especial de imputación para operaciones a plazos (art. 14.2.d LIRPF) frente a la regla general constituye una opción tributaria. Al ser una alternativa entre regímenes excluyentes ejercida libremente, queda sujeta a la irrevocabilidad del artículo 119.3 de la LGT. Una vez vencido el plazo reglamentario de declaración, el contribuyente no puede renunciar a este criterio y debe imputar la ganancia proporcionalmente a los cobros exigibles.
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