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V3356-14 ·22 December 2014 ·consulta-vinculante Medium impact
Tax

Compensation and bond sale taxed as patrimonial gain and capital gain in Spain

A Spanish resident received compensation from the Argentine government for forced exile and subsequently sold the bonds received. The DGT classifies the compensation as a patrimonial gain under the general tax base and the bond sale as a capital gain under the savings base.

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2014-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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