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V2610-17 ·13 October 2017 ·consulta-vinculante Medium impact
Tax

Legal costs to defend shareholder status are not included in the acquisition value of shares

A taxpayer has enquired whether legal expenses incurred in proceedings to defend their status as a shareholder can be added to the acquisition value of the shares. The DGT has ruled that these expenses are not considered inherent to the acquisition.

In 6 key points

Lifecycle

2017-10-13PublishedPublished 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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