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V2924-14 ·30 October 2014 ·consulta-vinculante Medium impact
Tax

Shares received in a special merger regime retain original acquisition value

A taxpayer asks whether the acquisition value of shares received in a merger should match that of the original shares. The DGT confirms that, under the special merger regime, the acquisition value and date of the new shares remain unchanged from those of the original shares.

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2014-10-30PublishedPublished 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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