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V4589-16 ·27 October 2016 ·consulta-vinculante Medium impact
Tax

Sale of real estate does not require tax adjustments to accounting profit for Corporate Tax

A company has requested clarification on how the sale of a rural estate and a property used for tourism activities would be taxed. The DGT has ruled that no tax adjustments should be made to the accounting profit resulting from these sales.

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2016-10-27PublishedPublished 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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