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An insurance broker has requested clarification on the tax treatment of receiving monthly payments for the transfer of their client portfolio upon retirement. The Directorate General for Taxes (DGT) indicates that the portfolio is an asset used for business purposes and its transfer generates a capital gain or loss.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las percepciones asociadas a la cartera de clientes cedida.
La cartera de clientes es un elemento patrimonial afecto a la actividad económica. Su transmisión genera una ganancia o pérdida patrimonial que se determina por la diferencia entre el valor de adquisición y el de transmisión. Si el precio de transmisión es variable o desconocido, se puede realizar una estimación para imputar la ganancia en el periodo de la transmisión, debiendo regularizar las diferencias en ejercicios posteriores. No obstante, si el precio se percibe mediante pagos sucesivos en más de un año, se puede optar por imputar las rentas a medida que los cobros sean exigibles.
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