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V0273-21 ·17 February 2021 ·consulta-vinculante Medium impact
Tax

The acquisition value of shares must be the actual amount effectively paid by the taxpayer

A taxpayer inquired how to determine the date and acquisition value of bank shares for which they lack specific data. The DGT ruled that the acquisition value is the actual amount paid, which must be substantiated through legally admissible evidence.

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2021-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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