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A taxpayer over 65 enquired whether earnest money (arras penitenciales) retained following the cancellation of a sale due to the buyer's fault is exempt from tax. The DGT ruled that since the transfer of the property did not take place, the exemption does not apply.
Cuestión planteada Se plantea si dichas arras que percibe y se queda el comprador están exentas de tributación en virtud del artículo 33.4.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las cantidades percibidas por arras se calificarán como ganancia patrimonial e imputarán al periodo impositivo en que se pueda proceder a su ejecución. Al no derivar de una transmisión, esta ganancia formará parte de la renta general en la base imponible general. La exención para mayores de 65 años no es aplicable porque no se ha producido la transmisión de la vivienda habitual.
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