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V1827-15 ·10 June 2015 ·consulta-vinculante Medium impact
Tax

Proportional allocation of capital gains may be chosen for water rights sales paid in instalments

A farmer has enquired about the taxation of water rights sales involving deferred payments and the implications if the sale is rescinded. The Tax Agency indicates that the taxpayer may opt for the proportional allocation of income and, should the sale be rescinded, must amend their tax return.

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2015-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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