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V0607-20 ·30 March 2020 ·consulta-vinculante Medium impact
Tax

Sale of personal wine bottles results in capital gains or losses

A taxpayer enquires about the tax treatment of selling 30 bottles of wine held at home. The DGT responds that, as not part of an economic activity, the transaction gives rise to capital gains or losses.

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Lifecycle

2020-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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