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V1126-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Sale of shares upon execution of a guarantee creates capital gain or loss in personal income tax

A taxpayer inquired about the tax consequences of transferring shares to settle debts of guaranteed companies. The DGT explains how to calculate the capital gain or loss from the sale of shares and when a loss can be recognised upon payment of the guarantee.

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2015-04-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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