Back to index
V2123-23 19 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The sale price of shares must be estimated to calculate capital gains for Personal Income Tax purposes

A taxpayer sells shares in a limited liability company at an indeterminate final price that depends on future requirements. The DGT responds that an estimation of the price must be made to declare the gain in the tax year of the sale, with subsequent regularization if differences arise.

The question raised

Question raised 1.) How to proceed with the calculation of the capital gain obtained for Personal Income Tax purposes.

The DGT's ruling

To calculate capital gains for Personal Income Tax purposes when the transfer price is variable or unknown, the taxpayer must make an estimation of the definitive and total price. This estimation is imputed in the tax period of the transfer. If the actual amount received differs from the estimated amount, a regularization must be carried out through a supplementary tax return or an amendment to the self-assessment.

Email
Contact