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V1120-14 ·21 April 2014 ·consulta-vinculante Medium impact
Tax

Tax refund price supplements and legal defence costs are taxed as capital gains and losses

Consultants enquired whether a supplement received from a VAT refund and legal defence costs incurred following the sale of shares should be taxed. The DGT ruled that both concepts constitute changes in net wealth that must be reported in the periods in which the alterations occur.

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2014-04-21PublishedPublished 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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