Publications

Garrigues

ELIGE TU PAÍS / ESCOLHA O SEU PAÍS / CHOOSE YOUR COUNTRY / WYBIERZ SWÓJ KRAJ / 选择您的国家

Tax Newsletter - May 2022

Spain - 

Personal income tax filing season: a few principles to be considered on determining transfer value in sales of unlisted shares

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.

KEEP READING