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V1680-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Transfer value of shares must not be lower than book or capitalisation value, unless market value is proven

A query was raised regarding the calculation of capital gains when shares are sold for an amount lower than their book value. The DGT ruled that the transfer value shall be the actual amount, provided that market value is proven; otherwise, the higher of the net equity or capitalisation value shall apply.

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2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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