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V1881-22 ·9 August 2022 ·consulta-vinculante Medium impact
Tax

Installment transaction criteria cannot be applied if the amount depends on future and uncertain events

A query was raised regarding whether fee collection conditioned on litigation success and variable amounts can be considered an installment transaction. The DGT ruled that, as it depends on contingent events and an uncertain amount, Article 11.4 of the LIS does not apply.

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2022-08-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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