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V0544-17 ·2 March 2017 ·consulta-vinculante Medium impact
Tax

Minimum transfer value must be applied to shares with suspended trading

The taxpayer inquires about the tax valuation of selling shares whose trading has been suspended. The DGT rules that, as these are not admitted for trading, a minimum transfer value must be applied based on either net equity or capitalised earnings.

In 6 key points

How it affects those involved

This ruling clarifies the valuation method for tax purposes when dealing with non-tradable shares, preventing the use of a zero or nominal value in capital gains calculations.

Lifecycle

2017-03-02PublishedPublished 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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