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An employee asks how to determine the acquisition value of shares received in a share issuance program to calculate capital gain upon sale. The DGT clarifies that shares received free of charge have an acquisition value equal to the market value at the date of delivery, while shares purchased by the employee have an acquisition value equal to the actual amount paid.
Cuestión planteada Valor de adquisición a efectos de determinar la ganancia o perdida patrimonial puesta de manifiesto en la transmisión de las acciones.
Para las acciones gratuitas entregadas por la empresa, el valor de adquisición será el valor normal de mercado en el momento de la entrega, independientemente de si tributan como rendimiento en especie o si están exentas. En el caso de acciones adquiridas por el trabajador mediante descuento en nómina, el valor de adquisición será el importe real de la adquisición más los gastos inherentes. Para acciones de sociedades cotizadas, el valor de mercado será su valor de cotización.
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