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A taxpayer asks how the gain from the sale of rural estates, the price of which will be collected over several years, should be declared. The DGT explains that they may choose between declaring the entire gain when the asset is delivered or imputing it proportionally according to the amounts due.
Question posed: Temporal imputation of the gain obtained in the Personal Income Tax.
The capital gain is imputed to the period in which the change in assets occurs due to the transfer. If it is an installment transaction (the period between delivery and the final payment exceeding one year), the taxpayer may opt to impute the gain proportionally as the collections become due. The transfer date is determined by the delivery of the thing (traditio), which may be through a private contract with delivery of possession or through a public deed.
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