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A retired insurance broker seeks guidance on how to tax the sale of their client portfolio, which is being paid in three instalments between 2023 and 2026. The DGT rules that the transaction generates a capital gain or loss and allows for the option of proportional income imputation.
Cuestión planteada Tributación en el IRPF de la venta de la cartera de clientes e imputación temporal.
La cartera de clientes es un elemento patrimonial afecto a la actividad económica, por lo que su venta genera una ganancia o pérdida patrimonial según el artículo 28.2 de la LIRPF. La alteración patrimonial ocurre en el año de la transmisión (2023). No obstante, al ser una operación con precio aplazado cuyo último pago vence más de un año después, el contribuyente puede optar por imputar la renta proporcionalmente a medida que los cobros sean exigibles.
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