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V3111-15 ·16 October 2015 ·consulta-vinculante Medium impact
Tax

Credit from instalment sales of shares must be included in Wealth Tax

A query was raised regarding the value to be declared for Wealth Tax purposes when shares are sold on an instalment basis. The DGT ruled that the seller must include the credit representing the outstanding portion of the consideration.

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2015-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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