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V1564-16 ·13 April 2016 ·consulta-vinculante Medium impact
Tax

Payment for separation rights is treated as a capital gain or loss and allows for temporal imputation if paid in instalments

A shareholder sought clarification regarding the taxation of an amount received following a settlement agreement for their separation rights, the temporal imputation of payments, and the deductibility of litigation costs. The DGT ruled that this constitutes a capital gain or loss and that any interest arising from deferred payments is classified as income from movable capital.

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2016-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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