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V0269-15 ·23 January 2015 ·consulta-vinculante Medium impact
Tax

Income from the transfer of assets following a judicial ruling must be attributed to the fiscal year in which the ruling becomes final

A query is made as to whether income derived from a corporate restructuring, the execution of which was imposed by judicial ruling, must be declared in the year of the restructuring (2005) or in the year the ruling becomes final. The DGT responds that it must be attributed to the tax period in which it accrues, i.e., when the ruling becomes final.

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Lifecycle

2015-01-23PublishedPublished 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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