Forward operations

Transactions with deferred payment 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 one 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. 

This option must be exercised element by element by checking the box provided for this purpose. 

Additionally, you will indicate the part of the transfer amount collected in the year and fill in the boxes corresponding to the number of years in which you will collect (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 collected 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).

By clicking on the icon "More info" a window will open in which the number of years of pending collection, the last year of collection, the years in which the gain will be imputed, the amount to be received in each year and the gains pending imputation will be displayed for each asset or right.