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V1917-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

Debt collection from a licence sale does not trigger new capital gains if no prior loss was recognised

A taxpayer sold an auto-taxi licence in 2014 via instalment payments; however, the buyer defaulted and completed all payments in 2019. The Tax Agency clarifies that late collection does not generate a new gain if the sale was already taxed at the time of the transaction.

In 6 key points

Lifecycle

2020-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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