Skip to content
V2017-20 ·19 June 2020 ·consulta-vinculante Medium impact
Tax

Subsequent annulment of a share sale does not prevent capital gains or losses

A taxpayer sold company shares via a public deed and subsequently annulled the transaction due to the buyer's disqualification. The DGT ruled that the transfer of ownership occurred during the original sale, meaning the transaction remains subject to tax.

In 6 key points

Lifecycle

2020-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact