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V3013-23 21 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The sale of shares in a limited liability company generates a capital gain or loss

The taxpayer asks how to tax the sale of all shares in a limited liability company. The DGT explains that the difference between the acquisition value and the transfer value must be calculated, applying specific rules for securities not admitted to trading.

The question raised

Question posed: Taxation of said sale in Personal Income Tax.

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