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V1924-15 ·18 June 2015 ·consulta-vinculante Medium impact
Tax

Share exchange for cash and shares may allow temporary imputation if structured on instalments

A taxpayer asks how to tax the transfer of shareholdings received in cash and shares, some due in 18 months. The DGT explains that the transaction generates a capital gain or loss and allows proportional imputation of the share portion due in the future.

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2015-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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