Skip to content
MEDIUM
FISCAL

Reduction available on capital gain from pre-1994 share sales

V0939-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0939-25
Published
27 May 2025

Summary

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.

In 6 key points

Lifecycle

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

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact