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V3555-20 ·15 December 2020 ·consulta-vinculante Medium impact
Tax

Transfer of shares generates capital gains or losses for Personal Income Tax purposes

A taxpayer inquired whether transferring shares to settle a debt generates a capital gain and how to calculate it. The DGT confirmed that it does and explains the valuation rules for securities not admitted to trading.

In 6 key points

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2020-12-15PublishedPublished 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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