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A taxpayer requested guidance on the taxation of a land sale with deferred payments and the subsequent transfer of a credit right via exchange. The DGT clarifies that the gain from the original sale is recognised according to the maturity of the agreed payments, and that the transfer of the credit right is treated as an exchange.
Cuestión planteada Habiendo obtenido en la venta una ganancia patrimonial y habiendo optado por la regla de imputación temporal de operaciones a plazos, pregunta sobre la tributación de la operación.
En operaciones a plazo, la ganancia patrimonial se determina en el momento de la transmisión, pero su imputación se realiza proporcionalmente según la exigibilidad de los cobros. Para la parte del último plazo, la imputación corresponde al período pactado para la entrega de los bienes, aunque no se realicen. La transmisión de un derecho de crédito a cambio de un inmueble constituye una permuta, cuya ganancia o pérdida se determina por la diferencia entre el valor de adquisición del derecho cedido y el mayor entre el valor de mercado del derecho entregado o el del bien recibido.
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