Skip to content
Back to index
V0583-25 1 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Acquisition value to be the transmission value set by AEAT

The consultant asks what acquisition value to use for the future liquidation of a society after AEAT regularization. The tax authority responds that the acquisition value should be the transmission value determined by AEAT under the specific valuation rules for non-traded securities.

The question raised

What would be the acquisition value of the referred shares for the purposes of taxation under the IRPF regarding the future liquidation of the company.

The DGT's ruling

The capital gain or loss in the liquidation of a company is the difference between the market value of the assets received and the acquisition value of the shareholding. In the case of securities not admitted to trading, the transfer value determined by the AEAT through the rules of article 37.1.b) of the IRPF Law shall be the one to be considered as the acquisition value for the acquirer.

Book your free first meeting