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V2772-15 ·25 September 2015 ·consulta-vinculante Medium impact
Tax

Income from share sales with deferred payment made before 2015 retains TRLIS deduction

A company requested clarification on the tax regime applicable to income from a share sale with deferred payment initiated in 2014. The DGT clarified that, as it is an instalment transaction started before the new law, the double taxation deduction under the TRLIS applies rather than the LIS exemption.

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2015-09-25PublishedPublished 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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