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V3469-20 ·30 November 2020 ·consulta-vinculante Medium impact
Tax

Legal fees may be deducted from the transfer value if related to the sale of shares

A taxpayer inquired whether legal expenses incurred to negotiate the sale of their shares can reduce capital gains. The DGT ruled that these costs may be deducted from the transfer value, provided the lawyer's services directly correspond to the sale transaction itself.

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2020-11-30PublishedPublished 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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