transactions of company shares and quotas in 2025. Authorities called on taxpayers to declare the true market value of these transactions in the Annual Personal Income Return (DIVA).

The administration stressed that reported values must reflect the real market price of each transaction. Incorrect reporting may trigger reassessment of transactions and penalties under existing legislation.

Tax officials reminded taxpayers that income from the sale or transfer of shares and quotas must be accurately declared for 2025. Authorities said proper reporting ensures compliance and prevents legal issues.

The administration added that these transactions will undergo verification and analysis in 2026 by specialized units within the Tax Investigation and Specialized Control Directorates. Authorities aim to monitor compliance and safeguard fiscal integrity.

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