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The taxpayer sought clarification on whether a capital loss arising from the sale of shares following a fully paid bonus issue could be declared. The DGT ruled that the acquisition value is calculated by dividing the total cost between the original shares and the newly issued bonus shares. Furthermore, the loss is deductible provided that no similar securities have been acquired within the two months preceding or following the sale.
Cuestión planteada Si puede integrar en la declaración del IRPF de 2019 la pérdida patrimonial derivada de la venta de esas acciones.
En ampliaciones de capital totalmente liberadas, el valor de adquisición es el resultado de repartir el coste total entre el número de títulos, incluyendo tanto los antiguos como los liberados. La fecha de adquisición de las acciones liberadas es la de las acciones de las que proceden. La pérdida patrimonial resultante podrá integrarse siempre que no se hayan adquirido valores homogéneos en los dos meses anteriores o posteriores a la transmisión.
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