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V3035-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited shares shall be the value declared or verified in Inheritance Tax

A shareholder has enquired about the value to be used when calculating capital gains or losses following the liquidation of a company whose shares were inherited. The DGT has ruled that the value declared or verified in the Inheritance and Gift Tax must be used.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers regarding the determination of the acquisition cost for inherited shares, preventing ambiguity during the calculation of capital gains or losses upon company liquidation.

Lifecycle

2021-12-07PublishedPublished 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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