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A query was raised regarding whether regrouping shares in a limited company to make them identical constitutes a change in assets. The Directorate General for Taxes (DGT) ruled that the exchange of shares with differing economic and political rights constitutes a transfer.
Cuestión planteada Si esta operación implicaría para los socios cuyas participaciones serían objeto de canje una alteración patrimonial que daría lugar a posibles ganancias o pérdidas patrimoniales en Impuesto sobre la Renta de las Personas Físicas.
La operación supone variaciones en el valor del patrimonio por alteración en su composición, calificándose como ganancias o pérdidas patrimoniales. El valor de transmisión será el mayor entre el valor de mercado de las nuevas participaciones o el de las antiguas sustituidas. El resultado se imputará a la base imponible del ahorro.
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