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V0377-14 ·13 February 2014 ·consulta-vinculante Medium impact
Tax

Gain from share sales can be imputed as payments become due

A non-resident shareholder asks when gain from share sales must be declared and whether the deferred transactions rule applies. The DGT states that while the general rule is at transfer, the gain can be imputed proportionally based on payment expectability if legal conditions are met.

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2014-02-13PublishedPublished 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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