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V2657-14 ·8 October 2014 ·consulta-vinculante Medium impact
Tax

Shareholdings received without consideration must be valued at market value

A Spanish entity receives shareholdings from a foreign subsidiary without payment. The DGT states this constitutes a profit-making acquisition and must be included in taxable base at market value.

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2014-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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