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V2123-23 ·19 July 2023 ·consulta-vinculante Medium impact
Tax

The sale price of shares must be estimated to calculate capital gains for Personal Income Tax purposes

A taxpayer sells shares in a limited liability company at an indeterminate final price that depends on future requirements. The DGT responds that an estimation of the price must be made to declare the gain in the tax year of the sale, with subsequent regularization if differences arise.

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2023-07-19PublishedPublished 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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