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V2450-17 ·2 October 2017 ·consulta-vinculante Medium impact
FISCAL

Cannot impute capital gains from deferred sales as payments become due

A U.S. resident asks whether capital gains from the sale of shares in a Spanish company with deferred pricing can be taxed as payments become due. The DGT responds that temporary imputation rules cannot be applied.

In 6 key points

Lifecycle

2017-10-02PublishedPublished 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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