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V3701-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Original share value and acquisition date maintained following merger under special tax regime

A taxpayer has requested clarification on how to tax the sale of shares received through a corporate merger exchange. The DGT has ruled that if the special tax regime was applied, the values and acquisition dates of the original shares must be used.

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2016-09-05PublishedPublished 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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