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The taxpayer seeks clarification on the tax implications of a court-ordered rescission of a real estate sale and purchase agreement due to non-payment, involving a penalty clause. The Directorate General for Taxes (DGT) rules that the rescission has retroactive effects and generates a capital gain equivalent to the amount of the indemnity.
Cuestión planteada Incidencia de la resolución contractual en el IRPF y en el Impuesto sobre el Patrimonio.
La resolución del contrato con efectos retroactivos elimina la alteración patrimonial inicial y crea una nueva por la incorporación de la indemnización de la cláusula penal. Esta ganancia patrimonial debe imputarse al período impositivo en que la sentencia adquiera firmeza. Al no derivar de una transmisión, se cuantifica por el importe indemnizatorio y se integra como renta general en la base imponible. Para el Impuesto sobre el Patrimonio, tras la firmeza de la sentencia, se debe declarar la propiedad del inmueble y rectificar las declaraciones anteriores.
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