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V0929-20 ·17 April 2020 ·consulta-vinculante Medium impact
Tax

Acquisition of shares from co-owners generates capital gains or losses for the transferors

A sibling wishes to purchase the shares held by their three other siblings in a property to obtain full ownership. The DGT rules that, as this constitutes an acquisition of shares rather than a division of the common property, the selling siblings must declare any capital gain or loss.

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2020-04-17PublishedPublished 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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