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V0234-23 ·13 February 2023 ·consulta-vinculante Medium impact
Tax

Sale of a private aircraft generates a capital gain included in the savings tax base

A taxpayer inquired about the Personal Income Tax (IRPF) implications of selling an aircraft purchased for €18,000 and sold for €60,000 following repairs. The Directorate General for Taxes (DGT) ruled that the transaction results in a capital gain that must be included in the savings tax base.

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2023-02-13PublishedPublished 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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