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A company requested clarification on the tax regime applicable to income from a share sale with deferred payment initiated in 2014. The DGT clarified that, as it is an instalment transaction started before the new law, the double taxation deduction under the TRLIS applies rather than the LIS exemption.
Cuestión planteada 1. Si a las rentas integradas en la base imponible con posterioridad a 1 de enero de 2015 les resultará de aplicación la deducción del artículo 30 del TRLIS o la exención prevista en el artículo 21 de la LIS.
Las rentas de operaciones a plazos realizadas antes del 1 de enero de 2015 se integran en la base imponible según el régimen fiscal vigente en el momento de la operación. Por tanto, las rentas pendientes de integrar aplicarán la deducción del artículo 30.5 del TRLIS y no la exención del artículo 21 de la LIS. No obstante, si parte del precio depende de hechos contingentes futuros inciertos, dicha renta no se considera precio aplazado y tributará según el régimen de la LIS al devengarse.
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