Doctrine by topic · DGT Observatory

Installment Transactions: 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

Settled doctrine High confidence 55 rulings · 2014–2026

Current position

In installment transactions or those with deferred pricing, the taxpayer may opt to impute income proportionally according to the maturity of the payments. For this regime to apply, the period between the delivery and the maturity of the final installment must exceed one year. In the event of death, the income pending imputation must be included in the tax base of the deceased's final tax period.

The DGT's position remains constant regarding the definition of installment transactions and the possibility of proportional imputation. Clarifications have been added concerning the treatment of pending income in the event of death and its inclusion in the taxpayer's final tax period.

Turning points

  1. V2295-21

    Specifies that income pending imputation from installment sales must be included in the tax base of the deceased's final tax period.

  2. V1496-24

    Confirms that death triggers the obligation to include all income pending imputation in the deceased's final tax period pursuant to article 14.4 of the Personal Income Tax Law (LIRPF).

Analysis based on 55 of 55 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V5138-26 9 Jul 2026

Receipt or expense? Contract deposit breach indemnities depend on accrual date

SG de Impuestos sobre las Personas Jurídicas
indemnizacióncontrato de arrasprincipio de devengobase imponibleoperaciones a plazos LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V1656-26 19 Jun 2026

Land swap for future construction creates gain or loss at transfer

SG de Impuestos sobre la Renta de las Personas Físicas
permutaganancia patrimonialobra futuravalor de mercadoimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 14.2.d
Affects CompanyExpat · Non-residentIndividual
V0244-25 5 Mar 2025

Profit from business sale charged in transmission year or successive payments

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalganancia patrimonialalteración patrimonialoperaciones a plazostransmisión de negocio LIRPF — Ley 35/2006 del IRPF art. 14.1 c)LIRPF — Ley 35/2006 del IRPF art. 14.2 d)
Affects CompanyExpat · Non-residentIndividual
V2539-24 10 Dec 2024

Requirements for VAT adjustment due to bad debts

SG de Impuestos sobre el Consumo
base imponiblecuotas repercutidascréditos incobrablesrectificación de cuotasdevengo LIVA — Ley 37/1992 del IVA art. 80.CuatroLIVA — Ley 37/1992 del IVA art. 89
Affects CompanyExpat · Non-residentIndividual
V1871-23 28 Jun 2023

Sale of an insurance broker's client portfolio taxed as capital gain or loss

SG de Impuestos sobre la Renta de las Personas Físicas
elemento patrimonial afectoganancia patrimonialimputación temporaloperaciones a plazoscartera de clientes LIRPF — Ley 35/2006 del IRPF art. 14.1 c)LIRPF — Ley 35/2006 del IRPF art. 14.2 d)
Affects CompanyExpat · Non-residentIndividual
V0377-23 21 Feb 2023

Sale of a professional client portfolio taxed as capital gain or loss

SG de Impuestos sobre la Renta de las Personas Físicas
elemento patrimonial afectoganancia patrimonialimputación temporaloperaciones a plazoscartera de clientes LIRPF — Ley 35/2006 del IRPF art. 28.2LIRPF — Ley 35/2006 del IRPF art. 29.1
Affects CompanyExpat · Non-residentIndividual

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