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V1744-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

Gain from the sale of social shares may be imputed as payments are collected

A taxpayer inquires how to declare the sale of shares in a non-listed company where the price includes a variable component based on future turnover. The DGT indicates that the taxpayer may estimate the price or use the temporal imputation method if collection extends beyond one year.

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2018-06-18PublishedPublished 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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