Skip to content
V3369-20 ·17 November 2020 ·consulta-vinculante Medium impact
Tax

Transfer value of shares with variable pricing can be estimated for tax purposes

A taxpayer sells shares in a company at a price consisting of a fixed component and a variable component subject to future conditions. The DGT explains how to value the transfer and the options available for the timing of capital gains recognition.

In 6 key points

Lifecycle

2020-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact