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V0282-19 ·13 February 2019 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares shall be the transfer value applied to the previous seller

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

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2019-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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