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V0260-21 16 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Transfer value of unlisted shares acquired by a company shall be market value or, failing that, the higher of net equity or capitalisation value

An individual has requested clarification on how to value the transfer of their shares to the company itself for the purpose of calculating capital gains. The DGT has ruled that the amount actually paid shall be used if it can be proven to be market value; otherwise, the value shall be the higher of the net equity value or the capitalisation value.

The question raised

Cuestión planteada Valor de transmisión de las acciones a los efectos del cálculo de la ganancia patrimonial en el Impuesto sobre la Renta de las Personas Físicas.

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