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V0909-18 ·9 April 2018 ·consulta-vinculante Medium impact
Tax

Selling personal clothing may result in capital gains or losses for Income Tax purposes

A taxpayer has enquired about the taxation of clothing purchased in previous decades. The Directorate General of Taxes (DGT) has ruled that, if carried out on a private basis, the sale generates a capital gain or loss.

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2018-04-09PublishedPublished 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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