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V3496-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Legal, court representative and expert fees may be deducted from the transfer value of shares

Taxpayers have enquired whether judicial expenses arising from the sale of their shares can reduce the transfer value. The DGT has ruled that these expenses are deductible from the disposal value.

In 5 key points

How it affects those involved

This ruling clarifies that costs associated with the legal process of transferring shares, such as lawyer and court representative fees, can be used to reduce the taxable capital gain.

Lifecycle

2019-12-20PublishedPublished 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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