MEDIUM
FISCAL

Acquisition value to be the transmission value set by AEAT

V0583-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0583-25
Published
1 Apr 2025

Summary

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.

In 6 key points

Lifecycle

2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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