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V5028-16 ·18 November 2016 ·consulta-vinculante Medium impact
Tax

Sale of shares in unlisted companies generates capital gains or losses

A query was made regarding the tax treatment of the transfer of shares in a company not admitted to trading. The DGT ruled that the transaction generates a capital gain or loss, which is included in the savings tax base.

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Lifecycle

2016-11-18PublishedPublished 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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