Skip to content
V2962-18 ·15 November 2018 ·consulta-vinculante Medium impact
Tax

Sale of shares following conversion and extrajudicial payments are taxed independently

A taxpayer has enquired about how to declare the sale of shares obtained through a bond conversion and the receipt of an additional amount via an extrajudicial settlement. The DGT has determined that the sale generates a capital gain or loss, while the additional payment is classified as income from movable capital.

In 6 key points

Lifecycle

2018-11-15PublishedPublished 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