Skip to content
V1045-17 ·4 May 2017 ·consulta-vinculante Medium impact
Tax

Transfer value of unlisted shares: valuation and market accreditation rules

The applicant seeks guidance on determining the transfer value of shares in an unlisted entity. The DGT rules 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.

In 6 key points

Lifecycle

2017-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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