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A partner asks how to calculate capital gain from share sales where the price includes a variable and uncertain component. Tax authorities state that an estimate of the total price must be made for declaration, and any final discrepancy must be adjusted subsequently.
Cuestión planteada Forma de cálculo de la ganancia o pérdida patrimonial en el IRPF e imputación temporal.
Para calcular la ganancia patrimonial, el contribuyente debe realizar una estimación del precio definitivo de transmisión. Si la cuantía real recibida en ejercicios posteriores difiere de la estimación, se debe practicar la regularización mediante declaración complementaria o rectificación. Asimismo, si el precio se recibe mediante pagos sucesivos en más de un año, se puede aplicar el método de imputación temporal del artículo 14.2 d) de la LIRPF.
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