Forward operations

Transactions in installments or with a deferred price are considered those whose price is received, totally or partially, through successive payments, provided that the period elapsed between delivery or making available and the expiration of the last term is greater than one year.

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.

If it is a transaction in installments or with a deferred price, the box established for this purpose will be checked and the part of the transfer amount collected in the year will be indicated unless you choose to fully allocate the capital gain or loss at the time of the transfer. .

Additionally, you must complete the boxes corresponding to the number of years in which you will collect (excluding this year), the year in which you will receive the last payment, the year in which you will receive the pending payments (up to a maximum of 4) and the amount to be collected in each of them. (If the number of years is greater than 4, the amounts pending collection will be reflected in the box enabled for this purpose).

This information will be transferred by the program to Annex C1 of the declaration.

The exercise of the action for the temporary attribution of the application of the criterion of deferred collections must be carried out element by element by checking the box enabled for this purpose that corresponds to the asset element.

If the operation was carried out in cash, you must leave this box unfilled.