Transfer of share quotas, 2,500 sale and donation transactions, Taxes: Declare the correct value
The Tax Administration has identified around 2,500 transactions of sale and donation of quotas or shares during 2025, increasing attention to the way these transactions are declared by individuals and entities in tax returns.
According to fiscal authorities, in many cases there is a risk that the declared value of the transaction does not reflect the real market value, which may have fiscal consequences for taxpayers.
In this context, the Tax Administration recalls that any sale or donation of shares/quotas must be accurately declared in the Annual Personal Income Tax Return (DIVA) for 2025, reflecting the real market value of the transaction. Accurate declaration of this income is important not only for compliance with tax legislation, but also to avoid revaluation procedures by the administration.
The authorities emphasize that transactions with understated or unrealistically declared values may be subject to further verifications. For this reason, during 2026 these cases will be analyzed and investigated by specialized structures, including the Investigation Directorate and the Specialized Control Directorate at the Tax Administration.
Intentional undervaluation of the price in share or quota transactions is often used to reduce the tax burden or avoid fiscal obligations, but if identified by the tax authorities, it can lead to penalties, revaluation of the transaction and additional tax obligations. The Tax Administration calls on taxpayers to declare in a transparent and complete manner any income derived from the transfer of quotas or shares, using appropriate documentation to prove the real market value of the transaction.
Accurate and timely declaration of this income helps avoid penalties and fiscal control procedures in the future.
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