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A taxpayer asks whether shares in the same company can be homogeneous and whether they are considered transmitted by both spouses when some are held in one spouse's name and others in both. The DGT responds that homogeneity depends on holding, and capital gains are attributed to the dominant holder, regardless of who is registered in the bank records.
Cuestión planteada Si todas las acciones tienen la consideración de valores homogéneos y puede considerarse que las que se han transmitido lo han sido de ambos cónyuges.
La homogeneidad de los valores no se aplica si existen diferentes tipos de titularidad (exclusiva o cotitularidad) para un mismo contribuyente. Las ganancias o pérdidas patrimoniales se atribuyen a quien ostente la titularidad dominical de los bienes, pudiendo acreditarse la propiedad conjunta mediante medios de prueba admitidos en Derecho. La valoración de dichas pruebas para determinar la titularidad corresponde a los órganos de gestión e inspección tributaria.
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