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V0866-19 ·23 April 2019 ·consulta-vinculante Medium impact
Tax

Transfer of premises by court order generates capital gains or losses for Income Tax purposes

Property owners transferred two commercial premises to the Generalitat following a court ruling enforcing a prior agreement. The DGT has determined that this constitutes an onerous transfer resulting in capital gains or losses, rather than compensation.

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2019-04-23PublishedPublished 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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