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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.
Al optar por la imputación de operaciones a plazos, la ganancia patrimonial se imputa proporcionalmente a medida que los cobros sean exigibles. Los plazos vencidos antes de la sentencia se imputan a su vencimiento original. Los plazos cuya exigibilidad se modifica por la sentencia (espera de diez años) se imputarán al periodo en que se cumplan dichos diez años desde la firmeza de la sentencia.
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