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A lawyer seeks guidance on how to tax the sale of their client portfolio, setting a price that includes deferred payments. The DGT rules that the sale constitutes a capital gain or loss and that the taxpayer may opt to accrue the amount proportionally as payments are received.
Cuestión planteada Se pregunta expresamente sobre el tratamiento en el IRPF de la venta de la cartera de clientes y su imputación temporal.
La cartera de clientes es un elemento patrimonial afecto a la actividad profesional, por lo que su venta genera una ganancia o pérdida patrimonial y no un rendimiento de la actividad económica. Al ser una operación con precio aplazado (el periodo entre la entrega y el último plazo es superior a un año), el contribuyente puede optar por imputar la ganancia proporcionalmente a medida que los cobros sean exigibles.
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