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V0158-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

The acquisition value of shares shall be the transfer value applied to the previous seller

The taxpayer asks which acquisition value should be used when selling shares in a non-listed company if the previous seller had their transfer value increased by the Tax Administration. The DGT responds that the value calculated according to Article 37.1.b) of the LIRPF must be used, as this value determines the acquisition value for the acquirer.

In 6 key points

Lifecycle

2023-02-06PublishedPublished 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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