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V2266-24 ·23 October 2024 ·consulta-vinculante Medium impact
Tax

Reduction coefficients may apply to the sale of shares acquired before 1994

A taxpayer has enquired whether seniority-based reductions can be applied to the sale of shares in a company that transitioned from a cooperative to a limited company. The DGT explains how to calculate the acquisition value following capital increases and confirms the applicability of the transitional regime.

In 6 key points

Lifecycle

2024-10-23PublishedPublished 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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