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The taxpayer asks which value should be used for shares received upon the expiry of a financial contract linked to their performance. The DGT rules that the acquisition price shall be the amount of the initial deposit that was not returned.
Cuestión planteada 1. Al vender las acciones en 2021, si el valor de adquisición a considerar es el valor de las acciones del día del vencimiento del contrato o el precio inicial coincidente con el importe del capital invertido.
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