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V3032-15 ·8 October 2015 ·consulta-vinculante Medium impact
Tax

Reduction for capital gains on shares acquired before 1994

The taxpayer asks how to apply the ninth transitional provision of the Personal Income Tax Law (LIRPF) when selling shares acquired in 1987, 1998, and 2014. The DGT explains the reduction rules for the portion of the gain generated before 2006 based on the type of shares and their holding period.

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2015-10-08PublishedPublished 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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