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V4698-16 ·8 November 2016 ·consulta-vinculante Medium impact
Tax

Must file tax return for patrimonial gain from property sale without retention

The DGT confirms that a person with a €7,000 patrimonial gain from property sale, with no other income, must file a tax return as the exemption thresholds are not met.

In 6 key points

How it affects those involved

Individuals receiving patrimonial gains from property sales without retention must declare income even if below certain thresholds.

Lifecycle

2016-11-08PublishedPublished 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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