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Practical manual for Income Tax 2022.

2. Onerous transfers of securities not admitted to trading on any of the regulated securities markets of the European Union

Regulations: Art. 37.1 b) Law Income Tax .

  1. In general: transfer of unlisted securities
  2. Example: Onerous transfers of unlisted securities
  3. Transfer of shares or participations acquired before December 31, 1994
  4. Specialties in the taxation of personal income tax paying partners of civil companies that have become corporate tax payers