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V0623-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited shares in a capital reduction is determined by Inheritance Tax rules

A query was raised regarding the tax treatment of a capital reduction involving the write-off of shares received through inheritance. The DGT clarifies that the acquisition value of these shares shall be the value determined under Inheritance and Gift Tax regulations.

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2024-04-11PublishedPublished 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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