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V5434-16 ·23 December 2016 ·consulta-vinculante Medium impact
Tax

Valuation must be based on the latest balance sheet approved within the tax self-assessment deadline

A query was made regarding the meaning of 'latest approved balance sheet' for the valuation of unlisted shares in Wealth Tax. The DGT indicates that, following Supreme Court jurisprudence, the balance sheet approved within the legal self-assessment period must be used, even if it is approved after the accrual date.

In 6 key points

Lifecycle

2016-12-23PublishedPublished 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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