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V1501-15 ·18 May 2015 ·consulta-vinculante Medium impact
Tax

Excess income from wind turbine profit-sharing agreements constitutes capital gains

A taxpayer has requested clarification on the taxation of income received following a court-ordered profit-sharing agreement from the operation of wind turbines. The Directorate General for Taxes (DGT) has determined that the excess income received by the assignee constitutes a capital gain.

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2015-05-18PublishedPublished 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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