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V4636-16 ·2 November 2016 ·consulta-vinculante Medium impact
Tax

Income from economic activities does not expire due to a change in imputation criteria

A lawyer inquired whether income from services provided before 2011 would have expired upon settling an agreement in 2016. The DGT ruled that income cannot go unrecorded due to a change in criteria; instead, it must be imputed in the tax year the change occurs.

In 6 key points

Lifecycle

2016-11-02PublishedPublished 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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