Skip to content
V0377-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Sale of a professional client portfolio taxed as capital gain or loss

A retired professional seeks guidance on how to tax the sale of their client portfolio, which was paid in two instalments. The DGT indicates that the transaction generates a capital gain or loss and allows for proportional imputation if the requirements for instalment sales are met.

In 6 key points

Lifecycle

2023-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact