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V0199-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

Gains on deferred sales imputed based on collectibility, not actual receipt

The consultant asks how to avoid fiscal recognition of patrimonial gains on deferred share sales that have not been collected. The DGT responds that, under the proportional imputation regime, gains must be recognised based on collectibility even if not received, and a loss only arises when the credit is judicially uncollectible or meets specific criteria.

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2016-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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