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A taxpayer has enquired about offsetting a negative balance from 2019 against the gain from a property sale made on instalments scheduled for 2023. The DGT clarifies that the taxpayer may choose to impute the gain proportionally based on the payments received and may use the 2019 losses provided the statutory period for offsetting has not expired.
Cuestión planteada Cómo puede compensar dicho salgo negativo con la ganancia que obtenga en el Impuesto sobre la Renta de las Personas Físicas.
En ventas con precio aplazado donde el plazo entre la entrega y el último pago sea superior al año, el contribuyente puede optar por imputar la ganancia proporcionalmente a medida que los cobros sean exigibles. Esta ganancia se integra en la base imponible del ahorro. El saldo positivo resultante podrá compensarse con pérdidas patrimoniales de ejercicios anteriores, siempre que se haga dentro del plazo de cuatro años. En este caso, el saldo de 2019 ya no podrá compensarse en 2024 por haber expirado dicho plazo.
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