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V1661-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Cannot select a package of shares for sale if share values are homogeneous

A taxpayer asks whether they can choose which package of shares to sell or if there is a specific order. The DGT responds that if share values are homogeneous, the acquisition order chronologically must be applied.

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Lifecycle

2021-05-31PublishedPublished 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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