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V0448-22 ·8 March 2022 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares received upon expiry of a financial contract is the unreturned initial investment

The taxpayer asks which value should be used for shares received upon the expiry of a financial contract linked to their performance. The DGT rules that the acquisition price shall be the amount of the initial deposit that was not returned.

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2022-03-08PublishedPublished 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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