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A query was raised regarding whether awarding a property to a co-owner through cash compensation generates a capital gain for the other co-owner, and how this should be temporally imputed if payment is deferred and the taxpayer subsequently dies. The DGT ruled that a change in assets does occur and that, in the event of death, income pending imputation due to deferred payments must be included in the final tax period.
Cuestión planteada Tributación de la ganancia patrimonial obtenida por el padre del consultante derivada de la extinción del condominio. Imputación temporal.
La adjudicación de bienes por un valor superior a la cuota de titularidad de un comunero genera una ganancia o pérdida patrimonial para los demás, existiendo una alteración en la composición del patrimonio. En operaciones con precio aplazado, el contribuyente puede optar por la imputación proporcional según la exigibilidad de los cobros. No obstante, ante el fallecimiento del contribuyente, todas las rentas pendientes de imputación deben integrarse en la base imponible del último período impositivo declarado.
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