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V0267-20 4 February 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Sale of subscription rights and listed shares generates capital gains or losses in the savings tax base

The taxpayer enquires about the tax treatment of the sale of subscription rights and shares following a capital increase. The DGT rules that the sale of rights constitutes a capital gain and that the sale of shares generates a gain or loss based on their acquisition and transfer values.

The question raised

Cuestión planteada Tratamiento fiscal de dichas operaciones en el Impuesto sobre la Renta de las Personas Físicas.

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