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A query was raised regarding the tax treatment of withdrawing from a sale by paying an agreed amount. The DGT ruled that the loss of deposits constitutes a capital loss that must be included in the general tax base.
Cuestión planteada Se consulta la tributación en caso de no rescindirse la venta y los efectos de dicha tributación en caso de pactarse un aplazamiento en la venta.
La pérdida de arras o señal se considera una variación en el valor del patrimonio que no deriva de la transmisión de un elemento patrimonial. Esta pérdida patrimonial debe integrarse en la base imponible general del contribuyente. La alteración patrimonial ocurre en el momento en que se produce el desistimiento según lo establecido en el contrato. Si no se rescinde la venta ni se paga la cantidad acordada, no hay efectos en el impuesto.
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