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A taxpayer asks whether they can secure a deferral of debt arising from capital gains (due to a change of residence) using the same assets that generated the gain. The DGT confirms there is no legal impediment, provided the assets are sufficient.
Cuestión planteada ¿Puede aceptarse como garantía del aplazamiento a que se refiere el artículo 95 bis.4 de la LIRPF los propios valores que generan la ganancia a la que se refiere dicho artículo?
No existe obstáculo normativo para que la garantía del aplazamiento del artículo 95 bis.4 de la LIRPF se constituya sobre los propios valores que generan la ganancia. Dicha constitución es posible siempre que los valores resulten suficientes jurídica y económicamente y se cumplan los demás requisitos normativos. La valoración de dicha suficiencia corresponde al órgano competente para tramitar el aplazamiento.
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