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V1116-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Sale of unlisted shares must be valued at real price or net equity/capitalisation value

A married couple sought advice regarding the tax treatment of selling shares in a limited company. The DGT clarifies that capital gains or losses are calculated as the difference between the acquisition and transfer values, applying specific rules for securities not admitted to trading.

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2019-05-21PublishedPublished 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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