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V0073-19 ·14 January 2019 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares is not affected by capital reduction through the write-off of treasury shares

A query was raised regarding whether the acquisition value of social shares can be affected by a capital reduction through the write-off of treasury shares. The DGT ruled that such an operation does not affect the acquisition value as defined under Personal Income Tax (IRPF) regulations.

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2019-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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