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V1794-22 ·29 July 2022 ·consulta-vinculante Medium impact
Tax

Transferring shares in satisfaction of a debt generates a capital gain or loss

A query was raised regarding whether the transfer of pledged shares to a third party to settle a bank debt carries a specific tax treatment. The DGT ruled that this constitutes a dation in payment and must be taxed as a capital gain or loss.

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2022-07-29PublishedPublished 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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