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V0378-22 ·25 February 2022 ·consulta-vinculante Medium impact
Tax

Vehicle swaps between individuals generate capital gains or losses for Income Tax purposes

A query was made regarding how to determine the capital result in a vehicle swap between private individuals. The DGT ruled that the higher of the market values of the swapped vehicles must be used as the transfer value.

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2022-02-25PublishedPublished 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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