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A taxpayer inquired about the tax implications of the judicial rescission of a property sale where a penalty clause for non-payment was applied. The DGT ruled that rescission reverts the situation to its original state, treating the compensation received as a capital gain.
Cuestión planteada Incidencia de la resolución contractual en en la tributación del IRPF de la consultante teniendo en cuenta que en 2013 se declaró la ganancia patrimonial correspondiente a la venta.
La resolución del contrato con efecto retroactivo elimina la transmisión inicial y genera una nueva alteración patrimonial por la indemnización de la cláusula penal. Esta ganancia debe imputarse al período impositivo en que la sentencia adquiera firmeza. Al no derivar de una transmisión, se cuantifica por el valor de mercado de los elementos y se integra como renta general en la base imponible. Para excluir la ganancia de la venta original, se debe instar la rectificación de las autoliquidaciones.
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