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V0939-25 ·27 May 2025 ·consulta-vinculante Medium impact
Tax

Reduction available on capital gain from pre-1994 share sales

The consultant asks how to calculate the capital gain or loss from the sale of shares acquired before 1994. The DGT explains that the transitional regime of the ninth transitional provision of the LIRPF must be applied to reduce the gain arising before 2006.

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2025-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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