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V0583-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value to be the transmission value set by AEAT

The consultant asks what acquisition value to use for the future liquidation of a society after AEAT regularization. The tax authority responds that the acquisition value should be the transmission value determined by AEAT under the specific valuation rules for non-traded securities.

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2025-04-01PublishedPublished 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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