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A query was raised regarding whether the acquisition value of social shares can be affected by a capital reduction through the write-off of treasury shares. The DGT ruled that such an operation does not affect the acquisition value as defined under Personal Income Tax (IRPF) regulations.
Cuestión planteada Si a efectos del cálculo de la ganancia patrimonial obtenida en la transmisión el valor de adquisición se puede ver afectado por la amortización de las participaciones propias mediante la reducción de capital social.
El valor de adquisición de las participaciones, al haber sido adquiridas a título lucrativo, se compone del valor resultante de las normas del Impuesto sobre Sucesiones y Donaciones, más inversiones, mejoras y gastos inherentes. La reducción de capital con amortización de participaciones propias no afecta a este valor de adquisición, ya que la operación supone un mayor porcentaje de participación en el capital social. La fecha de adquisición será la del fallecimiento del causante y el valor de transmisión será el efectivamente satisfecho, siempre que se acredite que corresponde al de mercado.
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