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V2749-18 ·17 October 2018 ·consulta-vinculante Medium impact
Tax

No tax adjustments required to accounting profit from the sale of a call option premium

A consulting entity asks whether the premium from a call option on the net assets of a company in liquidation should be considered a capital gain subject to taxation. The DGT rules that no tax adjustments to the accounting profit are necessary for this transaction.

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2018-10-17PublishedPublished 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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