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V1736-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Sale of shares with deferred payment and assignment of promissory notes taxed in the year of transfer

A taxpayer sells shares with payments via promissory notes over five years and decides to assign that credit right to a bank. The DGT indicates that, by transferring the promissory notes before their maturity, the income must be attributed to the tax year in which the shares were transferred.

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2015-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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