Temporary allocation of income from movable capital
a) General rule
Regulations: Art. 14.1 a) Law Personal Income Tax
Income from movable capital, both income and expenses, must be allocated to the tax period in which they are payable by the recipient, regardless of the time in which the income was collected and the expenses were paid.
b) Special rules
Returns pending judicial resolution
Regulations: Art. 14.2.a) Personal Income Tax Law
When all or part of a return has not been paid because the determination of the right to its perception or its amount is pending judicial resolution (not mere non-payment), the unpaid amounts will be attributed to the tax period in which the ruling judicial acquires finality .
Estimated returns on movable capital
Regulations: Art. 14.2.f) Law Personal Income Tax
The estimated returns on movable capital will be allocated to the tax period in which they are understood to have been produced . Said period will coincide with that in which the provision of the good or right generating the return was made.
Income derived from the transfer of the exploitation of copyrights
Regulations: Art. 7.3 Regulation Personal Income Tax
In the case of income from movable capital derived from the transfer of the exploitation of copyrights that accrue over several years, the taxpayer may choose to allocate the advance on account thereof as that the rights accrue.
Note: If the taxpayer chooses to allocate the advance payment as the copyright accrues, he/she must check the box  of the declaration.
Negative returns derived from the transfer of financial assets
Regulations: Art. 25.2 Law Personal Income Tax
When the taxpayer has acquired homogeneous financial assets within the two months before or after said transfers, they will be integrated into the tax base of savings as the financial assets that remain in the taxpayer's assets.
Benefits derived from life and disability insurance contracts
Benefits derived from life and disability insurance contracts that generate capital gains will be allocated to the tax period that corresponds to the moment in which, once the contingency covered in the contract has occurred, the benefit is payable by the insurance beneficiary.