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MEDIUM
FISCAL

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

V1872-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1872-25
Published
14 Oct 2025

Summary

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

Lifecycle

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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