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V1120-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Transfer of shares in a society with real estate assets subject to ITPAJD

The DGT confirms that acquiring all shares in a society whose sole asset is an inactive property is subject to ITPAJD as a real estate transfer, and explains the rules for calculating patrimonial gains for IRPF.

In 6 key points

Lifecycle

2015-04-13PublishedPublished 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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