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V0259-18 ·7 February 2018 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares shall be the transfer value calculated under Art. 37.1.b IRPF

The taxpayer asks which acquisition value should be applied to their shares if the previous sellers received settlements that increased their transfer value according to the law. The DGT rules that this calculated transfer value must be used, although it may be subject to change if a subsequent final resolution is issued.

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Lifecycle

2018-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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