Skip to content
V1442-19 ·14 June 2019 ·consulta-vinculante Medium impact
Tax

Payments from bank agreements after preferred share conversion are deemed capital gains

A taxpayer received a payment under an agreement with a bank to compensate for negative returns from a share conversion and procedural expenses. The DGT determines that the entire amount must be taxed as capital gains, based on the savings base.

In 5 key points

Lifecycle

2019-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact