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V3113-19 7 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · nuda propiedad

Sale of bare ownership shares deemed a separate transaction from full ownership shares

A query was raised regarding whether the sale of shares held under bare ownership constitutes a different transaction from those held under full ownership. The DGT ruled that the dismemberment of ownership creates two distinct patrimonial realities.

The question raised

Cuestión planteada A efectos del Impuesto, cuáles serían las acciones que se entenderían vendidas.

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