Skip to content
V0565-23 ·10 March 2023 ·consulta-vinculante Medium impact
Tax

Sale of shares between spouses triggers capital gains or losses for Personal Income Tax purposes

A shareholder wishes to purchase 20% of the shares in a company currently owned by their spouse. The Directorate General for Tax (DGT) clarifies how the capital gain or loss must be calculated for Personal Income Tax (IRPF) purposes for the seller.

In 6 key points

Lifecycle

2023-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact