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V5416-16 ·21 December 2016 ·consulta-vinculante Medium impact
Tax

Sale of rural property used for economic activity generates capital gain or loss for Income Tax purposes

A query was made regarding the taxation of the sale of an olive grove acquired through inheritance that is used for agricultural activity. The DGT ruled that the transaction generates a capital gain or loss derived from an asset used in an economic activity.

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2016-12-21PublishedPublished 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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