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A professional carrying out an economic activity seeks advice on the tax treatment of selling their client portfolio prior to retirement. The DGT indicates that such a portfolio constitutes an asset tied to the business activity.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de la transmisión que va a efectuar.
La cartera de clientes es un elemento patrimonial afecto a la actividad económica según el artículo 29.1 de la LIRPF. Su transmisión genera una ganancia o pérdida patrimonial que se determina por la diferencia entre los valores de adquisición y transmisión. Este resultado se integrará en la base imponible del ahorro.
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