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V3132-21 ·17 December 2021 ·consulta-vinculante Medium impact
Tax

Option to use proportional income recognition for sales with deferred payment exceeding one year

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.

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2021-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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