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A buyer received double the deposit due to the seller's breach in a purchase agreement. The DGT considers the excess received as a capital gain subject to general tax base.
Cuestión planteada Tratamiento en el IRPF de la cantidad percibida por el consultante que excede del importe inicialmente entregado en concepto de arras penitenciales, integración en la base imponible del impuesto y apartado de la declaración en que debe consignarse.
La cuantía que exceda del importe inicialmente entregado por arras penitenciales constituye una ganancia patrimonial según el artículo 33.1 de la LIRPF. Esta ganancia debe imputarse al período impositivo en que sea exigible la devolución o se alcance el acuerdo para su satisfacción. Al no derivar de una transmisión, se integra en la base imponible general conforme a los artículos 45 y 48 de la LIRPF.
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