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V0560-22 ·18 March 2022 ·consulta-vinculante Medium impact
Tax

Capital gains from instalment sales may be attributed proportionally to payments received

A taxpayer has enquired whether they can declare the gain from the sale of rural land as payments are received. The DGT has ruled that it is possible to opt for proportional attribution, provided the requirements for instalment transactions are met.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for taxpayers selling assets under deferred payment terms, allowing for a more aligned tax burden with actual cash flow.

Lifecycle

2022-03-18PublishedPublished 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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