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V0734-14 ·17 March 2014 ·consulta-vinculante Medium impact
Tax

Gain from sale of shares can be imputed as payments are received

A consultant asks when gain from the sale of shares in a non-resident company should be declared and whether the deferred transactions rule applies. The DGT states that while the general rule is at transfer, the gain can be imputed proportionally based on payment expectability if the legal requirements are met.

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2014-03-17PublishedPublished 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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