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V1123-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Selling gold as an individual generates capital gains or losses

A query was made regarding the taxation under Personal Income Tax (IRPF) for the sale of gold by an individual. The Directorate General for Taxes (DGT) responds that, provided it is not a commercial activity, the difference between the acquisition value and the transfer value constitutes a capital gain or loss.

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2022-05-19PublishedPublished 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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