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V2519-22 ·7 December 2022 ·consulta-vinculante Medium impact
Tax

Value and acquisition date of shares obtained by exchange depend on special regime application

The article asks how to determine the acquisition value of shares acquired through a share exchange to calculate capital gain. The DGT states that if the special regime applies, the original value and date of the shares are preserved.

In 6 key points

How it affects those involved

Shareholders receiving shares via exchange retain the original acquisition value and date when the special regime applies, affecting capital gains calculation.

Lifecycle

2022-12-07PublishedPublished 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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