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V3701-16 5 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Original share value and acquisition date maintained following merger under special tax regime

A taxpayer has requested clarification on how to tax the sale of shares received through a corporate merger exchange. The DGT has ruled that if the special tax regime was applied, the values and acquisition dates of the original shares must be used.

The question raised

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

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