Skip to content
V5335-16 ·16 December 2016 ·consulta-vinculante Medium impact
Tax

Sale of single payment rights generates capital gains or losses in the savings tax base

A farmer has enquired about the Income Tax (IRPF) treatment regarding the sale of single payment rights. The Directorate-General for Taxes (DGT) has ruled that these rights are intangible assets related to the economic activity and their transfer results in a capital gain or loss.

In 6 key points

Lifecycle

2016-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact