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A property owner enquires about the taxation of amounts received by the seller upon resolution of a penalty deposit contract by the buyer. The DGT responds that these amounts are not capital gains but income that must be included in the general taxable base.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre la Renta de las Personas Físicas.
La firma del contrato de arras no genera una variación patrimonial por alteración de la composición del patrimonio. Si la transmisión no se realiza por causa del comprador, las cantidades percibidas se califican como ganancia patrimonial pero, al no derivar de una transmisión, forman parte de la renta general. Dicha ganancia se imputará al periodo impositivo en que el vendedor pueda proceder a su ejecución según el contrato.
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