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V1120-17 ·10 May 2017 ·consulta-vinculante Medium impact
Tax

The acquisition value of shares for calculating capital gains is the actual amount paid

A taxpayer asks how to determine the acquisition value of shares following a bank merger to calculate capital gains or losses. The DGT rules that the acquisition value is the actual amount effectively paid, which must be substantiated by the taxpayer.

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2017-05-10PublishedPublished 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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