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V1563-14 13 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Outstanding capital gains must be recognised in the year the settlement agreement is approved

A taxpayer sold shares with deferred payment and opted for proportional recognition of the gain. Following a settlement agreement to pay the outstanding amounts, a consultation has been made regarding when the remainder of the transaction must be taxed.

The question raised

Cuestión planteada Tributación de los plazos y de lo resuelto en el acuerdo transaccional.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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