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

Goods purchased with a deferred price

In the acquisition of goods or rights with deferred consideration, in whole or in part, the value of the asset element resulting from the rules of this Tax will be charged in full to the acquirer of the same, who will include among his debts the part of the deferred consideration. For its part, the seller will include among the rights of its assets the credit corresponding to the part of the deferred consideration.

Sale with reservation of domain

In the case of sale of goods with reservation of ownership, as long as the property is not transferred to the purchaser, the latter's right will be computed for the entire amounts that have been delivered up to the date of accrual of the Tax, constituting said amounts as debts of the seller. which will be the one to whom the value of the asset element resulting from the Tax regulations is attributed.