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V1073-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

IRPF paid on share transfer not a inherent cost of acquiring shares

A taxpayer asks how to calculate the capital gain or loss from selling shares and whether to include prior IRPF debt as an acquisition expense. The DGT states that IRPF is not an inherent tax and explains how to incorporate partner contributions into the acquisition value.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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