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V0259-22 14 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Acquisition value of shares shall be the transfer value calculated for the previous seller

A taxpayer inquired which acquisition value should be applied when selling shares if the previous seller's transfer value was increased by the Tax Administration. The DGT ruled that the value must be calculated in accordance with Article 37.1.b) of the Personal Income Tax Law (LIRPF).

The question raised

What will be the acquisition value of the same for the purposes of calculating the capital gain or loss to be included in the Personal Income Tax.

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