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A taxpayer who sold a vehicle held as inventory after ceasing their trading activity sought guidance on how to tax the sale. The DGT ruled that the classification depends on whether the transfer occurs before or after the effective cessation of the activity.
Cuestión planteada Cómo debe calificar dicha venta en el Impuesto sobre la Renta de las Personas Físicas.
Si la venta ocurre tras el cese efectivo, el vehículo debe computar como rendimiento de actividad económica por su valor de mercado en el momento de la desafectación, y la venta posterior generará una ganancia o pérdida patrimonial en la base del ahorro. Si la venta ocurre sin que se haya producido el cese efectivo, la renta se considera rendimiento de actividad económica y se integra en la base imponible general.
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