Skip to content
Back to index
V1115-19 21 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Transfer value of unlisted shares cannot be lower than net equity or capitalisation without proof of market value

A query was raised regarding the tax treatment of selling shares in a company not listed on regulated markets. The DGT explains how to determine the transfer value and the application of the reduction for holding period.

The question raised

Cuestión planteada Tratamiento fiscal de dicha venta en el Impuesto sobre la Renta de las Personas Físicas.

Email
Contact