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The taxpayer inquires about the tax treatment of selling shares, some of which were received via a 'flexible dividend' (fully paid-up shares). The DGT rules that the delivery of these shares does not constitute income, but it does affect the acquisition value and holding period of all the shares.
Cuestión planteada ratamiento fiscal de la transmisión de dichas acciones en el Impuesto sobre la Renta de las Personas Físicas.
La entrega de acciones totalmente liberadas por ampliación de capital no constituye renta para el contribuyente. El valor de adquisición de estas acciones y de las originales será el resultado de repartir el coste total entre el número de títulos (antiguos y liberados). La antigüedad de las acciones liberadas será la misma que la de las acciones de las cuales proceden. Al ser valores homogéneos, la ganancia o pérdida patrimonial se calcula por la diferencia entre el valor de transmisión y el de adquisición.
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