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V1105-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares in patrimonial companies includes undistributed profits

The consultant asks how to determine the acquisition and transmission value of shares in a company that was taxed under the patrimonial regime in 2006. The DGT explains that the acquisition value must include undistributed social profits earned during the period the company was patrimonial.

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2024-05-22PublishedPublished 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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