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V2809-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

The transfer value in corporate mergers depends on whether the special Corporate Income Tax regime is applied

A taxpayer asks how to calculate the capital gain or loss for Personal Income Tax purposes resulting from the absorption of a company in which they hold shares. The DGT explains that the general calculation is based on the difference in market values, but if the special Corporate Income Tax regime is applied, there is no income recognition.

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2021-11-16PublishedPublished 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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