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V4345-16 ·10 October 2016 ·consulta-vinculante Medium impact
Tax

Acquisition value of shares received via non-monetary contribution determined under Article 37.1.d) IRPF

A tax resident in Spain has requested clarification on how to determine the value of shares in a limited partnership acquired through the contribution of interests in other entities. The Directorate General for Taxes (DGT) explains that the transfer value is calculated by comparing the nominal value plus share premiums, the market quotation value, or the market value of the asset contributed.

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2016-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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