## [Tax Newsletter - May 2022](/en_GB/new/tax-newsletter-may-2022) # Tax Newsletter - May 2022 Spain - 06 / 08 / 2022 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/tax-newsletter-may-2022) - []() - []() [DOWNLOAD NEWSLETTER ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax_newsletter_-_may_2022.pdf) Previous Next ![](/sites/default/files/noticias/img/newsletter_tributario_-_mayo_2022.jpg) ## [**Personal income tax filing season: a few principles to be considered on determining transfer value in sales of unlisted shares**](https://www.garrigues.com/en_GB/new/personal-income-tax-filing-season-few-principles-be-considered-determining-transfer-value-sales) Several courts have pronounced on the special pricing rule for transfers of unlisted shares and in particular on how to apply the rule to transfers of shares in dormant or newly created companies. They have also pronounced on the burden of proof in relation to market value and on whether a limited review is a valid procedure for examining these transactions. 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