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V0730-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

The transfer value of unlisted shares: valuation rules and limits

A query was raised regarding the value to be used when calculating capital gains or losses on the sale of unlisted shares. The DGT ruled that the actual amount shall be used provided it is proven to be the market value; otherwise, the higher of the net equity or capitalisation value must be applied.

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2020-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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