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V2589-23 ·27 September 2023 ·consulta-vinculante Medium impact
Tax

Transfer value of shares in labour companies may be the agreed amount if market value is proven

A query was raised regarding whether the value agreed upon by the partners of a labour company can be considered the market value for the transfer of its shares. The DGT ruled that the amount actually paid may be used, provided it is proven to coincide with what independent parties would have agreed upon under normal market conditions.

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2023-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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