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V0244-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Profit from business sale charged in transmission year or successive payments

A business owner asks when to pay tax on the patrimonial gain from selling their business, having received an advance in 2024 with effects in 2025. The DGT states that the patrimonial alteration occurs in 2025, but allows opting for proportional allocation of the gains.

In 6 key points

Lifecycle

2025-03-05PublishedPublished 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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