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V1321-23 ·18 May 2023 ·consulta-vinculante Medium impact
Tax

Selling a recreational craft generates a capital gain or loss for Personal Income Tax purposes

The taxpayer asks how the sale of a personal recreational craft is taxed. The Directorate General for Taxes (DGT) responds that the transaction generates a capital gain or loss, which must be included in the savings tax base.

In 6 key points

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2023-05-18PublishedPublished 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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