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A professional transferring their client portfolio for a variable price based on future profits asks when the amounts must be declared. The DGT indicates that VAT accrues at the time of the transfer and that, for Personal Income Tax, the gain may be imputed according to collections if the price is deferred.
Question posed: The timing at which the amounts received must be declared for Value Added Tax and Personal Income Tax.
VAT accrues when the transfer of the portfolio is carried out, and a provisional amount must be established if the consideration is unknown. For Personal Income Tax, the transfer of the portfolio generates a capital gain or loss. If the price is deferred and received in successive payments over more than one year, the taxpayer may impute the income as the collections are made.
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