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V2571-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares determined by actual payment made

The consultant asks how to determine the date and acquisition value of shares after losing information due to a transfer between intermediaries. The DGT responds that the acquisition value is the actual payment made, which must be supported by admissible legal evidence.

In 6 key points

How it affects those involved

The acquisition value of shares is defined as the actual amount paid, requiring verifiable legal evidence for confirmation.

Lifecycle

2025-12-18PublishedPublished 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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