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A U.S. resident asks whether capital gains from the sale of shares in a Spanish company with deferred pricing can be taxed as payments become due. The DGT responds that temporary imputation rules cannot be applied.
Cuestión planteada Si la ganancia patrimonial derivada de la transmisión mediante la compraventa a plazos de los valores debe tributar por el IRNR a medida que se hagan exigibles los cobros correspondientes.
El impuesto se devenga cuando tiene lugar la alteración patrimonial. Dado que el TRLIRNR no recoge reglas de imputación temporal para operaciones a plazo ni remite a la normativa del IRPF, no se puede optar por imputar proporcionalmente las rentas a medida que se hagan exigibles los cobros.
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