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V1805-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Sale of rural estates used for economic activity generates capital gains or losses

The taxpayer inquires about the tax treatment of the sale of rural estates operated using employees. The DGT rules that the transaction generates a capital gain or loss, which is integrated into the savings tax base.

In 6 key points

Lifecycle

2017-07-10PublishedPublished 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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