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A taxpayer has enquired about the taxation of the sale of company shares where the price consists of a fixed component and a variable component based on future conditions. The DGT indicates that the total price must be estimated and any difference regularised in subsequent tax years, or alternatively, the temporal imputation method may be used.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre la Renta de las Personas Físicas.
Para calcular la ganancia patrimonial, el contribuyente debe realizar una estimación del precio definitivo de transmisión. Si la cuantía real difiere de la estimada, se debe practicar la regularización mediante declaración complementaria o rectificación. Alternativamente, al ser una operación con precio aplazado, se puede aplicar el método de imputación temporal del artículo 14.2 d) de la LIRPF, imputando la renta a medida que se perciban los cobros.
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