Skip to content
V2602-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

Tax recognition of income from early reversion of real estate depends on accounting accrual

A query was raised regarding whether the value of real estate received through the early reversion of a surface right should be recognised as income in the year the reversion occurs. The DGT indicates that if the difference between the amount paid and the income already distributed generates income, this must be recognised in the period in which it accrues.

In 6 key points

Lifecycle

2014-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact