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V2517-18 ·18 September 2018 ·consulta-vinculante Medium impact
Tax

The gain from the sale of shares with a variable price may be imputed as payments are received

A taxpayer sold shares in a non-listed company at a price consisting of a fixed component and a variable component. The DGT indicates that the taxpayer may estimate the price or apply the temporal imputation method if the collection is deferred for more than one year.

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2018-09-18PublishedPublished 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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