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A taxpayer exchanged plots of land for cash and future housing, but subsequently agreed to receive cash instead of the properties. The Tax Agency has ruled that this constitutes a new change in assets and affects the timing of the original gain.
Cuestión planteada Tributación de la operación referida.
La sustitución del derecho a recibir obra futura por un importe en dinero constituye una nueva alteración patrimonial. La ganancia o pérdida se calcula por la diferencia entre el valor de adquisición del derecho (según el art. 37.1.h LIRPF) y su valor de transmisión. Esta nueva ganancia se imputa al ejercicio en que se produce la sustitución y tributa en la base del ahorro. Asimismo, la parte de la ganancia de la permuta original que se había diferido por el criterio de imputación de operaciones a plazo deberá imputarse también en el ejercicio de la sustitución.
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