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V2295-21 ·13 August 2021 ·consulta-vinculante Medium impact
Tax

Income from instalment sales must be attributed to the deceased's final tax period

A taxpayer sold a pharmacy with deferred payments and passed away, leaving income yet to be attributed. The DGT ruled that this income must be included in the tax return for the final tax period and that the forgiveness of debt does not constitute a capital loss.

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2021-08-13PublishedPublished 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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