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MEDIUM
FISCAL

Acquisition value of shares determined by actual payment made

V2571-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2571-25
Published
18 Dec 2025

Summary

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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