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V1119-14 ·21 April 2014 ·consulta-vinculante Medium impact
Tax

Payment under a guaranteed return clause does not reduce the transfer value of shares sold

A taxpayer made a payment in 2013 resulting from a guaranteed return clause in a 2007 sale. The Tax Agency has determined that this payment constitutes a capital loss occurring in 2013, rather than a reduction in the transfer value of the shares in company B.

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2014-04-21PublishedPublished 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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