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V3484-16 ·21 July 2016 ·consulta-vinculante Medium impact
Tax

Limits on contradictory expert valuation apply to the value of declared assets

A query was raised regarding whether the monetary limits for contradictory expert valuation apply to the total value of a company or to the value of the specific shares under review. The DGT ruled that the comparison must be based on the value of the assets and rights included in the tax return.

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2016-07-21PublishedPublished 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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