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V1330-20 ·11 May 2020 ·consulta-vinculante Medium impact
Tax

Income pending imputation from instalment sales must be included in the deceased's final tax period

A taxpayer inquired about how to impute gains from an instalment sale of shares following the death of their spouse, who had opted for proportional imputation. The DGT ruled that the deceased person's income must be fully included in their final tax period.

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2020-05-11PublishedPublished 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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