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A company transferred a property to settle third-party debts in exchange for a credit right with payments spread over ten years. The DGT has ruled that, as the exchange is comparable to a sale with collections extending beyond one year, proportional income imputation may be applied.
Cuestión planteada Si resulta de aplicación la regla de imputación temporal de las operaciones a plazo, prevista en el artículo 19.4 del texto refundido de la Ley del Impuesto sobre Sociedades, y si puede imputar la plusvalía devengada en la transmisión de la finca, proporcionalmente, en los periodos impositivos en los que se efectúen los correspondientes pagos por parte de sus socios.
La transmisión de la finca mediante permuta se considera producida en el momento de la formalización de la escritura. Al asimilarse la permuta a una operación de venta y ser la contraprestación superior al año, la entidad puede aplicar el criterio de imputación de rentas proporcionalmente a los cobros según el artículo 19.4 del TRLIS. No obstante, la entidad debe integrar en su base imponible de 2012 la diferencia entre el valor normal de mercado del derecho de crédito y el valor contable de la parte de la finca transmitida.
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