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A taxpayer has requested clarification on how to determine the seniority of shares acquired through fully paid-up capital increases and through the purchase of subscription rights. The DGT clarifies that bonus shares retain the seniority of the shares from which they originate, whereas shares acquired via subscription have their own seniority date.
Cuestión planteada Antigüedad de las acciones en el IRPF.
Para acciones totalmente liberadas, su antigüedad será la que corresponda a las acciones de las cuales procedan. En la aplicación del método FIFO, la distribución de acciones liberadas se realiza según la antigüedad de las preexistentes y su proporcionalidad. Por otro lado, la antigüedad de las acciones obtenidas por la compra de derechos de suscripción será la fecha de suscripción de dichas acciones.
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