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Loss on share acquisition can be recognised after company dissolution
V1216-26
Acquisition value of donated shares determined by Inheritance and Gifts Tax rules
V0271-26
Acquisition value of shares determined by actual payment made
V2571-25
Acquisition of shares by a society via succession pact is not subject to Inheritance Tax
V1622-25
Amortisation of all shares deemed partner separation for tax purposes
V0247-25
Acquisition and write-off of shares may constitute partner separation
V0248-25
Posibilidad de compensar bases imponibles negativas tras la adquisición de acciones por parte de los empleados
V0748-24
Acquisition value of inherited shares in a capital reduction is determined by Inheritance Tax rules
V0623-24
Share acquisition to hedge a total return swap is exempt from ITF if conducted as part of market-making activities
V0507-24
Share acquisition value must be proven by the actual amount paid
V0173-23
Value and acquisition date of shares obtained by exchange depend on special regime application
V2519-22
Share acquisitions for hedging or immediate delivery to clients may be subject to the Financial Transactions Tax
V2123-22
Share acquisitions in accelerated private placements may be exempt from Transaction Tax
V0573-22
Share acquisitions in an accelerated private placement for capital increases may be exempt from Transaction Tax
V0567-22
Share acquisitions in accelerated private placements may be exempt from the TFTS
V0572-22
Share acquisitions in an accelerated private placement for a capital increase may be exempt from ITF
V0570-22
Acquisition of shares in an accelerated private placement may be exempt from Transaction Tax
V0569-22
Share acquisitions in accelerated private placements may be exempt from ITF
V0563-22
Acquisition value of shares received upon expiry of a financial contract is the unreturned initial investment
V0448-22
Reinvestment exemption requires acquisition of shares or holdings; treasury contributions are insufficient
V0258-22
Reinvestment tax exemption requires the acquisition of shares or social interests
V0257-22
Acquisition value of inherited shares shall be the value declared or verified in Inheritance Tax
V3035-21
Value and acquisition date of shares can be proven using any legally admissible means of evidence
V2793-21
Share acquisition value depends on whether they were purchased or received as benefits in kind
V2182-21
Acquisition of treasury shares reduces equity and limits the allocation to the Canary Islands Investment Reserve
V1815-21
The acquisition value of shares must be the actual amount effectively paid by the taxpayer
V0273-21
Acquisition value of fully paid-up shares is calculated by dividing total cost by all shares
V2051-20
Acquisition value of bonus shares is determined by dividing total cost among all shares
V1777-20
Determination of the acquisition value of shares received through the donation of bare ownership
V1138-20
Share acquisition value includes both original purchase price and inheritance value
V2572-18
Acquisition value of shares received as benefits in kind is their market value at the time of delivery
V1946-18
Acquisition value of shares granted free of charge is their market value on the date of delivery
V1960-18
Taxpayers must prove the actual acquisition cost of shares to calculate capital gains or losses
V1495-18
Amortisation of shares in a total capital reduction is considered a capital loss
V0260-18
V0284-18
The acquisition value of shares cancelled in a total capital reduction is considered a capital loss
V0094-18
Proof of acquisition value and company liquidation required to calculate losses
V1772-17
The acquisition value of shares for calculating capital gains is the actual amount paid
V1120-17
Acquisition value of inherited shares determined by Inheritance and Gift Tax rules
V0527-17
Acquisition value of shares received via non-monetary contribution determined under Article 37.1.d) IRPF
V4345-16
The acquisition date for shares issued via capital increase is the date of registration in the Mercantile Registry
V4272-16
Average acquisition value must be applied to shares purchased at different prices at the same time
V3191-16
Acquisition of treasury shares may be taxed as capital gains or capital reduction
V2194-16
Refunds of contributions in capital reductions are not subject to withholding tax, unless they derive from undistributed profits
V2017-16
Acquisition of shares in an entity may qualify for the reinvestment of extraordinary profits
V1150-16
Acquisition value of donated shares is the succession tax value, not exceeding market value
V2694-15
Share acquisition value must be the actual amount paid, not the nominal value
V1301-15
Acquisition value of fully paid-up bonus shares determined by allocating total cost across all shares
V2264-14
Dissolution of community property regime does not allow updating asset values or acquisition dates
V1741-14
V1553-14
Acquisition value of shares received through subordinated debt conversion shall be the subscription price set by the FROB
V1131-14
Share acquisitions may be VAT exempt and property transfers taxed according to their VAT treatment
V0459-14
Income from an atypical financial contract is classified as returns on movable capital
V0357-14
Share purchases via takeover can enable extraordinary profit reinvestment
V3648-13
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