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V0470-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

Expenses for the transfer of a stock portfolio between financial institutions are not deductible

The taxpayer asks whether the expenses derived from transferring their stock portfolio from one financial institution to another are deductible for Personal Income Tax (IRPF) purposes. The DGT responds that these expenses are not considered expenses for the administration and custody of negotiable securities.

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2015-02-06PublishedPublished 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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