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V0270-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Gain from sale of social shares can be imputed as payments are received

A taxpayer asks how to calculate the capital gain from the sale of shares with a price comprising a fixed and a variable component payable in installments. The DGT explains that the sale price can be estimated or the income imputed as payments are received.

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2025-03-13PublishedPublished 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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