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V3910-15 ·4 December 2015 ·consulta-vinculante Medium impact
Tax

Weighted average cost method must be applied to determine the acquisition value of transferred shares

The taxpayer asks whether the weighted average cost method or the price agreed upon in a financing agreement should be used to calculate the profit from the transfer of shares. The DGT rules that, as the transfer involves securities of a company within the same group, the weighted average cost method must be applied in accordance with accounting and tax regulations.

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2015-12-04PublishedPublished 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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