Skip to main content

Government of Spain Logo Agency Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Income Manual 2019.
Chapter 11. Capital gains and losses
Determination of the amount of capital gains or losses: specific valuation standards
Onerous transfers of securities admitted to trading on any of the regulated securities markets of the European Union

Practical Income Manual 2019.

Special Cases

Special case of payment of dividends through the delivery of fully paid-up shares
Acquisition or transfer by the borrower of securities homogeneous to those borrowed

Generate PDF

PDF generation may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the generation of the PDF at any time.

Updated webpage: March 16, 2023