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The query asks whether titles received after a split retain the original acquisition date to meet the one-year holding period requirement. The DGT responds that, under the regulations, the received values retain the acquisition date of the original titles.
Cuestión planteada Si de conformidad con el artículo 81.2 de la Ley 27/2014, en virtud del cual los valores recibidos conservarán la fecha de adquisición de los entregados, los títulos de S5 tendrán la misma antigüedad que los títulos de la S2, es decir, más de un año, por lo que la participación transmitida, podría acceder a la exención cualquiera que fuera el momento en que aquélla fuera llevada a cabo.
De acuerdo con el artículo 81.2 de la LIS, los valores recibidos en operaciones de fusión y escisión se valoran por el valor fiscal de los entregados. Asimismo, dichos valores conservarán la fecha de adquisición que tenían los valores entregados, específicamente para la aplicación del artículo 21 de la LIS.
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