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