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V2210-19 ·19 August 2019 ·consulta-vinculante Medium impact
Tax

Acquisition value of bare ownership of inherited shares determined by Inheritance Tax rules

A query was raised regarding how to calculate the acquisition value of company shares held under bare ownership following an inheritance, in order to determine capital gains or losses during a company liquidation. The DGT ruled that the value resulting from Inheritance and Gift Tax regulations must be applied.

In 6 key points

How it affects those involved

This ruling clarifies the tax basis for shareholders holding bare ownership of inherited shares, ensuring consistency between inheritance tax valuations and capital gains tax calculations during corporate liquidations.

Lifecycle

2019-08-19PublishedPublished 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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