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A farmer has enquired about the taxation of water rights sales involving deferred payments and the implications if the sale is rescinded. The Tax Agency indicates that the taxpayer may opt for the proportional allocation of income and, should the sale be rescinded, must amend their tax return.
Cuestión planteada Se consulta respecto de la tributación de la venta, de los derechos de agua, por el Impuesto sobre la Renta de las Personas Físicas y por el IVA. Criterio de imputación temporal de la renta. Consecuencias fiscales de la resolución de la compraventa, en especial respecto de las rentas obtenidas por la venta que ya hubieran tributado por el Impuesto sobre la Renta de las Personas Físicas.
Para el IRPF, la transmisión de derechos de agua genera una ganancia o pérdida patrimonial que se imputa cuando ocurre la alteración. Si el precio se percibe en pagos sucesivos y el plazo entre la entrega y el último pago supera un año, el contribuyente puede optar por imputar la renta proporcionalmente a los cobros exigibles. En caso de resolución del contrato, la restitución de cantidades no tiene incidencia en el IRPF, pero se puede instar la rectificación de la autoliquidación.
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