Skip to content
V2284-23 ·28 July 2023 ·consulta-vinculante Medium impact
Tax

Capital gains from the sale of shares must be declared in the tax year the titles are delivered

The taxpayer asks in which tax year the sale of shares in a limited company must be declared, following the signing of a private contract in 2022 and a public deed in 2023. The DGT rules that the transfer occurs when the titles are delivered, which in this case coincides with the 2023 deed.

In 6 key points

Lifecycle

2023-07-28PublishedPublished 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