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A taxpayer inquires how to declare the sale of shares in a non-listed company where the price includes a variable component based on future turnover. The DGT indicates that the taxpayer may estimate the price or use the temporal imputation method if collection extends beyond one year.
Question posed: Tax treatment of said sale under Personal Income Tax.
If the transfer price is variable, the taxpayer may estimate the total amount to declare the gain in the period of the sale. If collection is made through successive payments occurring more than one year after the transfer, the temporal imputation method under Article 14.2 d) of the LIRPF may be applied, imputing the income as the payments are received. Should the final amount differ from the estimate, the corresponding regularization must be performed.
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