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V3290-18 ·28 December 2018 ·consulta-vinculante Medium impact
Tax

Amount received from conversion of preferred shares deemed as capital gain

A taxpayer received a sum under an agreement with a bank for the conversion of preferred shares into shares. The DGT determines that the amount of the agreement must be taxed as capital gain based on the savings base.

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2018-12-28PublishedPublished 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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