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A taxpayer sold a pharmacy with deferred payments and passed away, leaving income yet to be attributed. The DGT ruled that this income must be included in the tax return for the final tax period and that the forgiveness of debt does not constitute a capital loss.
Cuestión planteada A efectos de la presentación de la declaración del IRPF correspondiente al ejercicio 2020 de su padre, se consulta si debe imputar la ganancia patrimonial correspondiente a la deuda pendiente a la fecha de su fallecimiento y cómo afecta a dicha ganancia patrimonial la condonación efectuada.
Las rentas pendientes de imputación por una venta a plazos deben integrarse en la base imponible del último período impositivo del fallecido. La condonación de deuda realizada con ánimo de liberalidad se configura como una liberalidad y no puede computarse como pérdida patrimonial. El valor de adquisición del bien para el comprador se verá reducido en la medida que se acuerde una rebaja de su precio.
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