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V0151-14 23 January 2014 · SG de Tributos Criterion in force
IRPF · imputación temporal

No tacit option exists under the special regime for time-based operations

The consultant asks whether failing to declare a debt in the regulatory period may constitute a tacit choice under the special regime for time-based operations. The DGT responds that opting for a special regime requires an explicit and formal exercise.

The question raised

Could it be understood that, even without having formally opted for the special rule, the taxpayer has tacitly opted for it by failing to declare and settle the tax debt within the regulatory filing period, on the grounds that their actions imply an option for the special rule?

The DGT's ruling

The choice of a special tax regime over the general regime constitutes the exercise of an option that must be formal. For the proportional imputation regime to apply to installment transactions, the taxpayer must expressly exercise said option through the self-assessment. If this express exercise is not carried out during the voluntary filing period, the general imputation rule shall apply.

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