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V0294-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

Integration of the market value minus fiscal value difference into taxable base in a payment by asset transfer

The DGT states that the entity must integrate the difference between the market value and fiscal value of the credit into the period in which the transaction takes place.

In 6 key points

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2026-02-12PublishedPublished 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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