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V2497-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

The transfer of inherited social shares generates capital gains or losses for Personal Income Tax purposes

Heirs inquire about the tax treatment of the transfer of social shares acquired through inheritance, both in full ownership and with usufruct. The DGT clarifies how to calculate the acquisition and transfer values, and how the homogeneity of values is determined.

In 6 key points

Lifecycle

2023-09-18PublishedPublished 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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