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V1193-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Distribution of share premium will reduce the acquisition value of social shares

A query was made regarding how to determine the acquisition value of shares received through a non-monetary contribution and whether the source of the company's treasury affects the calculation of the share premium. The DGT ruled that the source of funds does not have an influence and that the shares received retain the acquisition value and date of the shares contributed.

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2016-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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