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V0847-26 ·20 April 2026 ·consulta-vinculante Medium impact
Tax

Acquisition value of a share determined by actual payment plus costs and taxes

A taxpayer asks how to calculate the acquisition value of a land share acquired in 2012 through the dissolution of a company. The DGT responds that the value will be the actual purchase amount plus inherent costs and taxes.

In 6 key points

How it affects those involved

The acquisition value of a land share acquired via company dissolution is determined by the actual payment made plus associated costs and taxes.

Lifecycle

2026-04-20PublishedPublished 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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