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The consultant sold a pharmacy office with deferred payment, and after the buyer's insolvency, a court order set a ten-year waiting period before repayment. Tax authorities state that, having opted for proportional imputation, the gain will be recognised in periods when the claims become enforceable, including when the ten-year waiting period expires.
Cuestión planteada Imputación temporal del crédito subordinado correspondiente a la "deuda pendiente compraventa oficina de farmacia" teniendo en cuenta que está sujeto a un plazo de espera de diez años, pues el convenio aprobado por sentencia judicial establece esa espera para los créditos ordinarios y subordinados.
En operaciones a plazos, el contribuyente puede optar por imputar proporcionalmente las rentas a medida que los cobros sean exigibles. Si una sentencia judicial modifica la exigibilidad de los plazos adeudados imponiendo un periodo de espera, esos plazos se considerarán imputables al periodo impositivo en que se cumpla dicho plazo de espera y el cobro sea exigible. Los plazos vencidos antes de la sentencia se imputan a su fecha de vencimiento original.
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