Forward operations

Transactions in installments or with a deferred price are 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.

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. 

The exercise of this option must be carried out element by element by checking the box enabled for this purpose. 

Additionally, you will indicate the part of the transmission amount collected in the year and 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 who 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).

By clicking on the "More info" icon, a window opens in which the number of years of pending collection, the last year of collection, the years in which the that the profit is going to be imputed, the amount to be received each year and the profits pending imputation.