Skip to content
V1646-22 ·8 July 2022 ·consulta-vinculante Medium impact
Tax

Profits from joint venture agreements are taxed as income from movable capital

A query was raised regarding the taxation under Personal Income Tax (IRPF) of profits obtained following the liquidation of a joint venture agreement. The Directorate General for Taxes (DGT) rules that these profits must be classified as income from movable capital.

In 6 key points

Lifecycle

2022-07-08PublishedPublished 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