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V0273-21 17 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The acquisition value of shares must be the actual amount effectively paid by the taxpayer

A taxpayer inquired how to determine the date and acquisition value of bank shares for which they lack specific data. The DGT ruled that the acquisition value is the actual amount paid, which must be substantiated through legally admissible evidence.

The question raised

Request to know how to determine the date and acquisition value of said shares.

The DGT's ruling

The capital gain or loss is calculated as the difference between the acquisition value and the transfer value. The acquisition value consists of the actual amount for which the acquisition was made plus inherent expenses and taxes, excluding interest. This actual amount must be substantiated by the taxpayer through means of proof generally admitted in law.

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