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V1826-20 ·8 June 2020 ·consulta-vinculante Medium impact
FISCAL

Transmitted value of non-traded shares must be market value or, alternatively, the higher of net worth or capitalisation

The consultant asks how to calculate the capital gain from the sale of shares in a non-listed company and whether the special valuation rule in article 37.1.b) applies to the acquisition value. Tax authority responds that the transmission value shall be the actual market value if proven, and that special valuation rules do not affect the original acquisition value since the seller was a non-resident.

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2020-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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