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V1872-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Shares of the same issuer listed on different markets and currencies are homogeneous values

A taxpayer asks whether shares of the same Danish company, acquired on different markets (Denmark and Germany) and in different currencies (danish kroner and euros), are homogeneous values. The DGT confirms that they are.

In 6 key points

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2025-10-14PublishedPublished 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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