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A taxpayer requested guidance on how to tax the sale of shares where the price is received partially through deferred payments. The DGT indicates that the transfer value must include the total agreed price, although it allows for the option of proportional allocation of the gain.
Cuestión planteada Tratamiento fiscal de dicha venta en el Impuesto sobre la Renta de las Personas Físicas.
El valor de transmisión de las acciones comprende tanto la parte percibida en el momento de la venta como las cantidades pactadas para cobrarse en años posteriores. El contribuyente puede optar por imputar la ganancia patrimonial proporcionalmente a medida que los cobros sean exigibles, al tratarse de una operación con precio aplazado. De lo contrario, la ganancia se imputa íntegramente en el periodo en que se produce la transmisión.
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