Skip to main content
2018 Wealth Tax

3.6. Assets or rights acquired at a deferred price or with a reservation of ownership agreement

  1. Assets ACQUIRIDED WITH DEFAULT PRICE

    In the acquisition of deferred payment assets or rights, in whole or in part, the value of the equity element resulting from the rules of this Tax will be fully attributed to the acquirer of the same, who will include the part of the deferred payment among its debts. The seller will include among the rights of its assets the credit corresponding to the deferred payment part.

  2. Sale WITH DOMINIUM RESERVE

    In the event of sale of goods with a reservation of ownership, while the ownership is not transferred to the acquirer, the right of the acquirer is calculated will be for all amounts that have been paid up to the date of accrual of the Tax, constituting these amounts debts of the seller, which will be who is responsible for the value of the equity element resulting from the tax rules.