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V1563-14 ·13 June 2014 ·consulta-vinculante Medium impact
Tax

Outstanding capital gains must be recognised in the year the settlement agreement is approved

A taxpayer sold shares with deferred payment and opted for proportional recognition of the gain. Following a settlement agreement to pay the outstanding amounts, a consultation has been made regarding when the remainder of the transaction must be taxed.

In 6 key points

Lifecycle

2014-06-13PublishedPublished 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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