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V0034-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

Option for proportional imputation of gain in installment sales based on the transfer date

A taxpayer asks how the gain from the sale of rural estates, the price of which will be collected over several years, should be declared. The DGT explains that they may choose between declaring the entire gain when the asset is delivered or imputing it proportionally according to the amounts due.

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Lifecycle

2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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