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V5093-16 ·24 November 2016 ·consulta-vinculante Medium impact
Tax

Transfer value of non-listed shares cannot be lower than the higher of two reference values

A taxpayer has requested clarification on how to calculate capital losses when selling shares in a company being liquidated that are no longer listed. The DGT explains that, as these are non-listed securities, the transfer value is subject to a legal minimum.

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2016-11-24PublishedPublished 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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