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V2334-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Share transfer value includes amounts agreed for deferred payment

A taxpayer requested guidance on how to tax the sale of shares where the price is received partially through deferred payments. The DGT indicates that the transfer value must include the total agreed price, although it allows for the option of proportional allocation of the gain.

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Lifecycle

2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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