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V2158-14 ·5 August 2014 ·consulta-vinculante Medium impact
Tax

No refund of 2000 gain; loss and indemnity interest to be declared in 2012

A taxpayer sold shares in 2000, retaining part of the proceeds as security. After a 2012 valuation, an indemnity was determined affecting the sale price and generating interest. The DGT states that no refund of improperly received income in 2000 is due, but the loss and interest must be declared in 2012.

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2014-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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