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V2738-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

Insurance agent's compensation and portfolio sale taxed as professional income or capital gains

An insurance agent has requested clarification on the taxation of various amounts received following the termination of their contract and a judicial settlement. The DGT has determined that compensation for lack of notice and passive rights constitute professional income, whereas the sale of the portfolio and indemnity interest are classified as capital gains.

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2017-10-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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