Skip to content
V1115-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Transfer value of unlisted shares cannot be lower than net equity or capitalisation without proof of market value

A query was raised regarding the tax treatment of selling shares in a company not listed on regulated markets. The DGT explains how to determine the transfer value and the application of the reduction for holding period.

In 6 key points

Lifecycle

2019-05-21PublishedPublished 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