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V1125-19 ·22 May 2019 ·consulta-vinculante Medium impact
Tax

Capital gains from the sale of shares are recognised when the conditions for transfer are met

A taxpayer has enquired as to which tax period should be used to declare gains from the staggered sale of company shares with deferred payments. The DGT has ruled that the transfer is deemed to have occurred once the agreed conditions are fulfilled.

In 6 key points

Lifecycle

2019-05-22PublishedPublished 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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