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Form 100. 2020 Personal Income Tax Return Declaration

8.2.1.3. Temporary attribution

General rule

Capital gains and losses will be allocated to the tax period in which the capital alteration takes place.

Special rules.

  1. Income pending judicial resolution: When all or part of an income has not been paid, because the determination of the right to its collection or its amount is pending a judicial resolution, the unpaid amounts will be attributed to the tax period in which it becomes final.

  2. Operations in installments or with deferred price: In the case of installment operations or with a deferred price, the taxpayer may choose to proportionally allocate the income obtained in such operations, as the corresponding charges become payable. Transactions in installments or with a deferred price will be considered those whose price is received, in whole or in part, through successive payments, provided that the period elapsed between delivery or making available and the expiration of the last installment is greater than one year.

    When the payment of an operation in installments or with a deferred price had been implemented, in whole or in part, through the issuance of exchange bills and these were transmitted firmly before their maturity, the income will be attributed to the tax period of its transmission.

    In no case will operations derived from life or temporary annuity contracts have this treatment for the transferor.

    When assets and rights are transferred in exchange for a life or temporary annuity, the capital gain or loss for the annuitant will be attributed to the tax period in which the income is created.

  3. Exchange differences in foreign currency: The positive or negative differences that occur in the accounts representing balances in foreign currency or foreign currency, as a consequence of the modification experienced in their contributions, will be charged at the time of collection or respective payment.

  4. Public aid: Capital gains derived from public aid will be allocated to the tax period in which their collection takes place without prejudice to the options included in sections e) f) g) and h).
  5. Public aid for structural defects: Public aid received as compensation for structural defects in the construction of the habitual residence and intended for its repair may be allocated in quarters, in the tax period in which it is obtained and in the following three.

  6. Public aid for access to home ownership for the first time (AEDE): When public aid is received included in the scope of the state plans for access to home ownership for the first time, received by taxpayers through a single payment in the concept of Direct State Aid at Entry (AEDE), it may be allocated in quarters in the tax period in which they are obtained and in the following three.

  7. Public aid for the conservation and rehabilitation of assets of cultural interest. The public aid granted by the competent Administrations to the owners of assets that are part of the Spanish Historical Heritage registered in the General Registry of assets of cultural interest to which they are included will be charged in quarters in the tax period in which they are obtained and in the following three. refers to Law 16/1985, of June 25, on Spanish Historical Heritage, and intended exclusively for its conservation or rehabilitation, provided that the requirements established in said Law are met, in particular with respect to the duties of visiting and public exhibition of said estate.

  8. Public aid for the first installation of young farmers provided for in the National Rural Development Framework of Spain that is intended for the acquisition of a participation in the capital of corporate agricultural companies may be allocated in quarters parts, in the tax period in which they are obtained and in the following three.
  9. Overdue and uncollected credits : Losses may be attributed to the tax period in which any of the following circumstances occur:
    1. That a reduction established in a judicially comparable refinancing agreement or an extrajudicial payment agreement referred to in Law 22/2003 becomes effective. of July 9, Bankruptcy.
    2. That when the debtor is in bankruptcy, the agreement in which a haircut is agreed upon becomes final in accordance with the provisions of Law 22/2003, of July 9, Bankruptcy, in which case the loss will be computed by the amount of the haircut.
    3. That the period of one year expires from the beginning of the judicial procedure other than the bankruptcy that has as its objective the execution of the credit without it having been satisfied. The one-year period will only be taken into account when it ends on January 1, 2015, so no imputation is appropriate with respect to the amounts owed from previous years in which the one-year period had been met before said date. one year.

In the event that the taxpayer loses his status due to a change of residence, all income pending imputation must be integrated into the tax base corresponding to the last tax period that must be declared for this Tax, under the conditions established by regulation, being practiced, in If applicable, complementary self-assessment, without penalty or interest for late payment or any surcharge.

In the event of the taxpayer's death, all income pending imputation must be included in the tax base of the last tax period that must be declared.

Income pending imputation (art. 63 Rgl.)

  1. Loss of taxpayer status due to change of residence

    In the event that the taxpayer loses his status due to a change of residence, all income pending imputation must be integrated into the tax base corresponding to the last tax period that must be declared for this Tax, carrying out, where appropriate, complementary self-assessment, without penalty. No late payment interest or any surcharge.

  2. Death of the taxpayer

    In the event of the death of the taxpayer, all income pending imputation must be integrated into the tax base of the last tax period that must be declared.