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Installment Sale: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 9 rulings · 2014–2026

Current position

In sales with deferred payment, the capital gain or loss is imputed at the time of delivery of the asset, although the taxpayer may opt for proportional imputation based on the collectability of payments if the term exceeds one year. In transfers with a variable price, the installment sale regime does not apply; instead, it is treated as a single transaction whose price depends on future and uncertain events.

The DGT's position remains constant regarding the power of proportional imputation of income in installment sales, provided the term exceeds one year. No changes are observed in this criterion throughout the analyzed rulings, maintaining the option of imputation according to the collectability of payments.

Turning points

  1. V5476-26

    Clarifies that a transfer with a variable price does not constitute an installment sale, but rather a single transaction subject to future and uncertain events.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0583-26 11 Mar 2026

Payment of liquidation share to a retiring partner is exempt from VAT

SG de Impuestos sobre la Renta de las Personas Físicas
cuota de liquidaciónsociedad profesionalganancia patrimonialprestación de serviciostransmisión de participaciones LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V3223-14 1 Dec 2014

Free waiver of usufruct of shares and subsequent sale trigger capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialusufructo vitaliciopartición de herenciaimputación temporalvalor de adquisición LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.1.d
Affects CompanyExpat · Non-residentIndividual

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