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The taxpayer asks whether they can apply the temporal imputation regime for the sale of shares where payment will be received over three years. The DGT rules that, as more than one year elapses between the delivery and the final payment deadline, it is possible to opt for proportional income recognition as the payments become due.
Cuestión planteada Si puede aplicar el régimen de imputación temporal a que hace referencia el artículo 14.2 d) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las ganancias patrimoniales se imputan por regla general en el periodo de la alteración patrimonial. Sin embargo, en operaciones a plazos o con precio aplazado, donde el periodo entre la entrega y el último plazo sea superior al año, el contribuyente puede optar por imputar proporcionalmente las rentas a medida que los cobros sean exigibles. Al cumplirse este requisito en el caso consultado, es aplicable dicha opción.
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