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V2707-23 ·5 October 2023 ·consulta-vinculante Medium impact
Tax

Sale of shares in a foreign company generates capital gain or loss in personal income tax

The consultant asks how shares in a foreign company are taxed. The DGT responds that the capital gain or loss is calculated as the difference between the acquisition and transmission values, applying specific rules for values not traded on a market.

In 6 key points

Lifecycle

2023-10-05PublishedPublished 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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