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V0265-21 ·16 February 2021 ·consulta-vinculante Medium impact
Tax

Option to apply proportional imputation of gains on sales of shares with deferred payment

The taxpayer asks whether the temporal imputation regime can be applied to the sale of company shares where payment is received in monthly instalments over 10 years. The DGT rules that it is possible to opt for imputing income proportionally as the payments become due.

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2021-02-16PublishedPublished 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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