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

Goods acquired with deferred payment

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

Sale with retention of title

In the case of the sale of goods with reservation of title, as long as the ownership is not transferred to the purchaser, the latter's right will be computed by the total amounts that he has delivered up to the date of the accrual of the Tax, with said amounts constituting debts of the seller, to whom the value of the asset resulting from the Tax regulations will be attributed.