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A query was raised regarding the applicable period for the transfer of US shares for the offsetting of losses and how shares are valued following a spin-off. The DGT determines that a one-year period applies and explains the treatment of acquisition values in spin-off scenarios.
Cuestión planteada 1º) Si a la transmisión de acciones en el mercado de Estados Unidos le sería de aplicación el plazo de 2 meses o el plazo de 1 año, anterior o posterior a dicha transmisión, a efectos de lo establecido en las letras f) y g) del apartado 5 del artículo 33 de la Ley 35/2006.
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