The sale of shares<\/strong> is subject to taxation that depends on who transfers them and who receives them. Here we give you all the details you need to know.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t The first thing to note is that the transfer of shares is subject to taxation through personal income tax<\/a> (IRPF) or corporate income tax (IS). However, for this to happen, one condition must be met: the gain must provide capital gains; if shares are sold at a loss, there is no capital gain and, therefore, no tax is payable.<\/p> Remember that the transfer of shares is associated with limited companies, because in cooperatives and public limited companies the mechanisms and figures are different. We are, therefore, faced with a common reality in SMEs and family businesses.<\/p>Taxation of the sale of shares<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t