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V2350-15 ·24 July 2015 ·consulta-vinculante Medium impact
Tax

Option for proportional allocation of capital gains from instalment sales of shares for Income Tax purposes

A taxpayer requested guidance on calculating capital gains and their temporal allocation following the sale of shares acquired before 1994 with deferred payment. The DGT clarifies the valuation rules based on the type of shares and the option to allocate income as payments become due.

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2015-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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