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V0245-20 4 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · escisión de sociedades

Shares received through a demerger retain their original value and acquisition date under the special tax regime

A taxpayer has inquired about the taxation of shares received following a corporate demerger. The DGT clarifies that if the special tax regime is applied, the original acquisition values and dates of the shares are maintained.

The question raised

Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de dichas operaciones.

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