Doctrine by topic · DGT Observatory

Deferred Price: 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 35 rulings · 2014–2026

Current position

In transactions with a deferred price, the taxpayer may opt to impute the capital gain proportionally as the payments become due. This right requires that the period between the delivery of the asset and the maturity of the final installment exceeds one year. The imputation is carried out as the due payments are collected.

The DGT's position has remained constant since 2014. The criterion allows for the proportional imputation of income in transactions with a deferred price, provided that the period between delivery and the final collection exceeds one year. Throughout the rulings, the same technical requirements have been maintained without variations in the rule.

Turning points

  1. V1094-18

    Specifies that the exercise of the option for proportional imputation is individual for each holder, allowing a co-owner to choose this method without binding the others.

Analysis based on 34 of 35 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0270-25 13 Mar 2025

Gain from sale of social shares can be imputed as payments are received

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de transmisiónprecio aplazadoimputación temporalparticipaciones sociales LIRPF — Ley 35/2006 del IRPF art. 14.2 d)LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V2334-19 10 Sept 2019

Share transfer value includes amounts agreed for deferred payment

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de transmisiónimputación temporaloperaciones a plazosprecio aplazado LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.1.c
Affects CompanyExpat · Non-residentIndividual
V1744-18 18 Jun 2018

Gain from the sale of social shares may be imputed as payments are collected

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvalor de transmisiónimputación temporalparticipaciones socialesprecio aplazado LIRPF — Ley 35/2006 del IRPF art. 14.2 d)LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V1094-18 26 Apr 2018

Option to impute capital gains from deferred payment sales on a cash basis

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalganancia patrimonialoperaciones a plazosprecio aplazadotitularidad jurídica LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 14.2.d
Affects CompanyExpat · Non-residentIndividual

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