MEDIUM
FISCAL

Returns from a participation account contract are classified as returns from movable capital

V1185-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1185-25
Published
1 Jul 2025

Summary

The consultant asks about the tax treatment of the amount invested in a participation account contract to obtain a tobacco licence. The DGT responds that amounts received and the settlement of the contract's result are classified as returns from movable capital.

In 6 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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