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V3304-14 ·10 December 2014 ·consulta-vinculante Medium impact
Tax

Company shares must be valued at their real value according to applicable accounting principles

A query was made regarding how to value shares in a limited company donated to a son. The DGT indicates that the real value of the shares at the time of accrual must be used.

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2014-12-10PublishedPublished 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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