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A taxpayer sold shares in a non-listed company at a price consisting of a fixed component and a variable component. The DGT indicates that the taxpayer may estimate the price or apply the temporal imputation method if the collection is deferred for more than one year.
Question posed: Tax treatment of said sale in the Personal Income Tax.
As the final price is unknown due to its dependence on variable parameters, the taxpayer may make an estimate to declare the gain in the period of the transfer. If the actual amount differs from the estimate, a regularization must be carried out through a supplementary tax return or rectification. However, if the price is received in successive payments occurring more than one year after the transfer, the income may be imputed as the payments become due pursuant to Article 14.2 d) of the LIRPF.
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