Skip to content
Back to index
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

Transfer value of shares for the purpose of calculating capital gains in Personal Income Tax.

Book your free first meeting