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V1220-21 ·4 May 2021 ·consulta-vinculante Medium impact
Tax

Compensation for financial contracts is income from movable capital, while statutory interest is a capital gain

The tax treatment of compensation and statutory interest arising from a fixed-term financial contract is examined. The DGT determines that the compensation constitutes income from movable capital, whereas the statutory interest is classified as a capital gain.

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2021-05-04PublishedPublished 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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