4.2.83 Codes 00510 and 00512 installment operations (DT 1st LIS)

The first transitional provision of the LIS establishes a transitional regime for installment operations, according to which in the case of installment or price operations deferred payments made in tax periods beginning prior to January 1, 2015, the income pending integration in tax periods beginning on or after said date will be integrated into the tax base in accordance with the tax regime that will be applicable at the time of that the operations were carried out, even when the integration is carried out in tax periods beginning after January 1, 2015.

The differences, positive (key [00510]) or negative (key [00512]), between the profits recorded in the profit and loss account for the year will be recorded in these keys, completing, where appropriate, their corresponding breakdown boxes. object of declaration and the amounts that are taxable for such concepts, referring to installment operations, or with deferred price, with respect to which the taxpayer has opted for a temporal imputation criterion for tax purposes different from that applicable under accounting standards.