Forward operations

Transactions with deferred price or installment payments are considered to be those whose price is received, in whole or in part through successive payments, provided that the period between delivery or availability and the expiration of the last installment is greater than year.

In the case of installment or deferred price transactions, the taxpayer may choose to proportionally allocate the income obtained from such transactions, as the corresponding payments become due.

If the transaction is an installment or deferred price transaction, the box provided for this purpose will be checked and the portion of the transfer amount collected in the year will be indicated, unless the decision is made to allocate the entire 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 receive payment (excluding the current 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 received in each of them. (If the number of years is greater than 4, the amounts pending collection will be reflected in the box provided 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 imputation of the application of the deferred collection criterion must be carried out element by element by checking the box enabled for this purpose that corresponds to the asset.

If the transaction was made in cash, you must leave this box blank.