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V1871-23 ·28 June 2023 ·consulta-vinculante Medium impact
Tax

Sale of an insurance broker's client portfolio taxed as capital gain or loss

A retired insurance broker seeks guidance on how to tax the sale of their client portfolio, which is being paid in three instalments between 2023 and 2026. The DGT rules that the transaction generates a capital gain or loss and allows for the option of proportional income imputation.

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2023-06-28PublishedPublished 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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