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V1167-17 ·17 May 2017 ·consulta-vinculante Medium impact
Tax

Capital gains from the sale of securities are recognised upon the transfer of said securities

A cooperative member enquires when they must pay tax on the sale of property titles subject to a condition precedent with deferred payments. The DGT rules that the gain occurs upon effective transfer and allows for the option of proportional recognition of income.

In 6 key points

Lifecycle

2017-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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