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A property owner has enquired about how to declare the gain from the sale of a dwelling where payment is to be received in several instalments. The DGT explains that the taxpayer may choose between declaring the entire gain in the year of the transfer or attributing it proportionally as the payments become due.
Cuestión planteada Imputación temporal de la ganancia patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La ganancia patrimonial se imputa al periodo en que ocurre la alteración patrimonial. No obstante, en operaciones a plazos donde el periodo entre la entrega y el último pago supere el año, el contribuyente puede optar por imputar la ganancia proporcionalmente a cada periodo en que sean exigibles los cobros. La fecha de transmisión se determina por la entrega de la cosa o el otorgamiento de escritura pública.
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