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A taxpayer asked whether receipts in 2022 should be declared as capital gains or whether a loss could be recorded in 2025 after returning a higher amount due to the failure to formalise a sale. The DGT clarifies that receipts are not capital gains at receipt, and a capital loss arises only when ownership of the funds is lost.
Cuestión planteada Tratamiento en el IRPF de la devolución efectuada en 2025 y, en particular, si procede computar una pérdida patrimonial por el importe satisfecho o rectificar la tributación efectuada en el ejercicio 2022, así como determinar su imputación temporal e integración en la base imponible.
La percepción de arras no constituye una ganancia patrimonial, sino un anticipo del precio que solo afecta al valor de transmisión si se perfecciona la venta. El importe que excede de las arras inicialmente recibidas genera una pérdida patrimonial por incumplimiento contractual. Esta pérdida debe integrarse en la base imponible general y se imputa en el ejercicio en que se pierde la propiedad del dinero, en este caso, en 2025. Para corregir la declaración de 2022, la contribuyente puede instar la rectificación de su autoliquidación.
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