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A roofing installation company inquired whether the 5% retentions applied by clients to work certifications could be treated as installment sales. The DGT ruled that if the collection of such retentions occurs more than one year after delivery, the income may be recognised at the time of collection.
Question posed: Given that the certification is collected in two payments, with the second having a maturity exceeding one year, whether the tax criterion of installment transactions or deferred price transactions may be applied in relation to them.
Roofing installations with warranty retentions collected more than one year after delivery are installment transactions pursuant to Article 19.4 of the TRLIS. Therefore, it is possible to understand that income is obtained proportionally to the amount of the retention at the time its collection occurs. This allows for the deferral of the integration of income into the tax base until the payment is received.
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