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V2221-17 ·5 September 2017 ·consulta-vinculante Medium impact
Tax

Transfer value of unlisted shares: rules for valuation and proof of market value

A query was raised regarding how to determine the transfer value of shares in an unlisted company to calculate capital gains or losses. The DGT ruled that the actual amount shall be used provided it is proven to be the market value; otherwise, the higher of the net equity or capitalisation value must be applied.

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2017-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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