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A taxpayer exchanged land for rights over housing to be built, but the developer defaulted, and the taxpayer eventually received cash after renouncing the properties. The DGT states that the exchange constitutes a capital gain or loss and that the subsequent assignment of rights for money is a separate onerous transfer.
Cuestión planteada Tributación en el IRPF del consultante de los hechos referidos.
La permuta de un terreno por edificaciones a construir constituye una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. El contribuyente puede optar por la regla de imputación de operaciones a plazos para imputar la renta proporcionalmente a los cobros. La posterior cesión de los derechos de la permuta a cambio de dinero se considera una transmisión onerosa que debe imputarse en el ejercicio en que se efectúa.
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