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V0259-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares shall be the transfer value calculated for the previous seller

A taxpayer inquired which acquisition value should be applied when selling shares if the previous seller's transfer value was increased by the Tax Administration. The DGT ruled that the value must be calculated in accordance with Article 37.1.b) of the Personal Income Tax Law (LIRPF).

In 6 key points

How it affects those involved

This ruling clarifies the method for determining the acquisition cost of shares in cases where the previous owner's transfer value was adjusted by tax authorities, ensuring consistency in capital gains calculations.

Lifecycle

2022-02-14PublishedPublished 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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