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A taxpayer sold an auto-taxi licence in 2014 via instalment payments; however, the buyer defaulted and completed all payments in 2019. The Tax Agency clarifies that late collection does not generate a new gain if the sale was already taxed at the time of the transaction.
Cuestión planteada Efectos en el Impuesto sobre la Renta de las Personas Físicas.
La ganancia por la venta debe imputarse en el año de la transmisión o proporcionalmente según los cobros exigibles si se optó por el criterio de operaciones a plazos. El impago no modifica la ganancia original, pues el crédito es un derecho distinto. Solo si el contribuyente imputó una pérdida patrimonial por créditos vencidos y no cobrados, el cobro en 2019 generará una ganancia patrimonial.
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