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A taxpayer requested guidance on calculating capital gains and their temporal allocation following the sale of shares acquired before 1994 with deferred payment. The DGT clarifies the valuation rules based on the type of shares and the option to allocate income as payments become due.
Cuestión planteada Forma de cálculo de la ganancia patrimonial obtenida e imputación temporal en el IRPF.
La ganancia o pérdida se determina por la diferencia entre el valor de adquisición y el de transmisión. Para acciones no admitidas a negociación, el valor de transmisión no puede ser inferior al mayor de dos valores teóricos específicos. Al ser una venta con cobro en varios plazos, el contribuyente puede optar por imputar proporcionalmente la ganancia a los periodos impositivos en que los cobros sean exigibles, siempre que el plazo entre la entrega y el último pago supere el año.
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