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A taxpayer sells shares in a company at a price consisting of a fixed component and a variable component subject to future conditions. The DGT explains how to value the transfer and the options available for the timing of capital gains recognition.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre la Renta de las Personas Físicas.
Al no conocerse el precio total en la enajenación, el contribuyente debe realizar una estimación del valor de transmisión para declarar la ganancia. Si el importe final difiere de la estimación, se debe regularizar mediante declaración complementaria o rectificación. Asimismo, si el precio se recibe en pagos sucesivos a más de un año, se puede optar por imputar la renta según se realicen los cobros.
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