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V0424-20 ·24 February 2020 ·consulta-vinculante Medium impact
Tax

Capital gains from share sales may be recognised as variable payments are received

A taxpayer sells shares in an unlisted company for a price consisting of a fixed component and a variable component contingent on future events. The Tax Agency indicates that the price may be estimated or the gain recognised as payments are collected.

In 6 key points

Lifecycle

2020-02-24PublishedPublished 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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