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V1946-18 ·2 July 2018 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares received as benefits in kind is their market value at the time of delivery

The inquirer asks for the acquisition value of shares received as benefits in kind and how capital gains are distributed under the community property regime. The DGT clarifies that the acquisition value is the normal market value at the time of delivery and that gains are attributed 50% to each spouse.

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2018-07-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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