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V1735-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Transfer of shares in cooperatives governed by valuation rules for unlisted entities

A query was raised regarding whether the transfer of a share in an associated labour cooperative must follow the valuation rules for shares in unlisted entities. The DGT ruled that the income obtained constitutes a capital gain or loss subject to the valuation rules of the Personal Income Tax Act (LIRPF) and the Tax Regime Act for Cooperatives.

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2023-06-15PublishedPublished 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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