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V4442-16 ·17 October 2016 ·consulta-vinculante Medium impact
Tax

Income from the purchase and sale of promissory notes is taxed as income from movable capital

A query was raised regarding whether the purchase and sale of promissory notes should be classified as an economic activity. The DGT ruled that such income does not stem from economic activities, but rather from movable capital.

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2016-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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