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A taxpayer inquired about the valuation of shares originally purchased and those obtained through a fully paid-up capital increase upon selling all holdings. The DGT ruled that the total cost must be distributed between the original shares and the bonus shares, while maintaining the original acquisition date.
This ruling clarifies the method for calculating the cost basis when bonus shares are involved, ensuring consistency in determining capital gains or losses for tax purposes.
The tax team reviews your specific situation.
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