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A Spanish tax resident asks about the acquisition value of shares received by donation when the donor was a non-resident. The DGT states that succession tax rules apply.
Question posed In the event that you decide to transfer said shares, what would be their acquisition value for the purposes of calculating the capital gain or loss obtained.
For shares acquired for consideration, the acquisition value is determined by applying the rules of the Inheritance and Gift Tax, without exceeding the market value. To this amount, investments, improvements, and expenses or taxes inherent to the acquisition shall be added, excluding interest.
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