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A taxpayer who sold shares with deferred payment intends to donate the outstanding collection rights to their children. The DGT has ruled that this requires the recognition of the remaining capital gain in the year the donation occurs, and that Inheritance Tax becomes due upon the completion of the act.
Cuestión planteada Repercusión fiscal que puede tener dicha operación en el Impuesto sobre la Renta de las Personas Físicas y posibilidad de aplazar el pago del Impuesto sobre Sucesiones y Donaciones.
La donación de derechos de crédito pendientes de cobro determina que la ganancia patrimonial de la venta original, pendiente de imputación por el método de pagos a plazos, debe imputarse en el periodo impositivo en que se efectúe la donación. Respecto al Impuesto sobre Sucesiones y Donaciones, el devengo se produce en el momento en que se perfeccione la donación. Para el aplazamiento del impuesto, al no ajustarse a los supuestos especiales de la LISD, se aplicarán las normas del Reglamento General de Recaudación.
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