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A taxpayer has requested guidance on how to tax the sale of a company where the final price depends on future profits and is paid in instalments. The Directorate General of Taxes (DGT) indicates that the taxpayer may either estimate the price or recognise the income as payments are collected.
Cuestión planteada Cómo deben tributar en el IRPF los pagos recibidos.
La transmisión de elementos afectos genera una ganancia o pérdida patrimonial por la diferencia entre valores de adquisición y transmisión. Si el precio no está prefijado, el contribuyente debe realizar una estimación para declarar en el periodo de la transmisión, regularizando posteriormente si hay diferencias. No obstante, al ser un precio aplazado con pagos sucesivos que transcurren más de un año, se puede aplicar el método de imputación temporal según el artículo 14.2 d) de la LIRPF, imputando la renta a medida que se reciban los cobros.
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