What is the acquisition value?
For individuals, the acquisition value or cost is the tax base used to calculate the capital gain or loss, and in general, it will consist of the sum of the price you paid when buying Sabadell shares plus the expenses associated with the acquisition (commissions, taxes, etc.).
In the case of acquisitions through inheritance or donation, the acquisition value will be that declared for Inheritance or Gift Tax, plus any related taxes or costs paid by the acquirer.
Please note that corporate events such as dividend options, capital returns, restructuring operations, etc., may have altered the tax acquisition value of your Banco Sabadell shares.
Furthermore, regulations consider that, for tax purposes, the shares transferred are those acquired first (FIFO method), so this rule must be taken into account if not all Banco Sabadell shares are swapped. Likewise, this criterion applies to all shares considered homogeneous, so if you have shares deposited in different entities, you must also take this into account when calculating the acquisition value.
For legal entities, it is assumed that the acquisition value of Sabadell shares coincides with their tax value.
In the case of acquisitions through inheritance or donation, the acquisition value will be that declared for Inheritance or Gift Tax, plus any related taxes or costs paid by the acquirer.
Please note that corporate events such as dividend options, capital returns, restructuring operations, etc., may have altered the tax acquisition value of your Banco Sabadell shares.
Furthermore, regulations consider that, for tax purposes, the shares transferred are those acquired first (FIFO method), so this rule must be taken into account if not all Banco Sabadell shares are swapped. Likewise, this criterion applies to all shares considered homogeneous, so if you have shares deposited in different entities, you must also take this into account when calculating the acquisition value.
For legal entities, it is assumed that the acquisition value of Sabadell shares coincides with their tax value.