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V0357-14 ·12 February 2014 ·consulta-vinculante Medium impact
Tax

Income from an atypical financial contract is classified as returns on movable capital

The taxpayer inquires about the tax treatment of a deposit featuring partial guarantees and links to shares. The DGT determines that the interest and remuneration constitute returns on movable capital, and that the transfer of shares constitutes an acquisition of securities.

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2014-02-12PublishedPublished 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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