Skip to content
V0715-14 ·14 March 2014 ·consulta-vinculante Medium impact
Tax

Repurchase of preferred shares generates income from movable capital for Personal Income Tax purposes

The taxpayer inquires about the tax treatment of the repurchase of preferred shares and the subscription of shares under the FROB resolution. The DGT rules that the transaction generates income from movable capital based on the difference between the repurchase price and the acquisition value.

In 6 key points

Lifecycle

2014-03-14PublishedPublished 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