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V1939-15 ·18 June 2015 ·consulta-vinculante Medium impact
Tax

The PIVE Plan aid constitutes a capital gain and the delivery of the vehicle for scrapping does not generate a loss

The taxpayer asks whether the PIVE Plan aid constitutes a capital gain and whether the delivery of their old vehicle for scrapping allows for the computation of a capital loss. The DGT responds that the aid is a capital gain and that the delivery of the vehicle does not generate a loss as it is a consumer good.

In 6 key points

Lifecycle

2015-06-18PublishedPublished 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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