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A taxpayer inquired whether legal and notary fees incurred during the sale of company shares are deductible and when the resulting gain must be declared. The Directorate General for Taxes (DGT) ruled that these expenses are deductible if they are directly related to the sale and that the gain must be reported in the tax year the sale occurs.
This ruling clarifies the deductibility of transaction-related costs for taxpayers selling company shares, ensuring that professional fees can be used to reduce the taxable capital gain.
The tax team reviews your specific situation.
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