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V1312-20 ·8 May 2020 ·consulta-vinculante Medium impact
Tax

Capital gains or losses from shareholder separation are attributed to the tax year in which the reimbursement occurs

A query was made regarding which tax year should be used to declare the capital gain or loss arising from a shareholder's right of separation due to the non-distribution of dividends. The Directorate General for Taxes (DGT) ruled that such result is attributed to the tax year in which the reimbursement of the shares is carried out.

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2020-05-08PublishedPublished 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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