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V1881-20 ·10 June 2020 ·consulta-vinculante Medium impact
Tax

Transfer of joint account shares to individual account may create capital gain or loss

A taxpayer asks whether transferring shares from a joint investment account to a sole account for their spouse has tax implications. The DGT responds that such a formal change of ownership constitutes, in principle, a transfer generating capital gains or losses for the outgoing owner.

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2020-06-10PublishedPublished 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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