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A shareholder in a dissolving company inquired whether they could use a theoretical number of shares (based on an assumed share premium) to increase the portion of the gain subject to reduction coefficients. The DGT ruled that the acquisition value and seniority must be based on the actual amount and the actual date of subscription.
Cuestión planteada Teniendo en cuenta que los coeficientes de reducción de la ganancia patrimonial obtenida en la disolución de la sociedad, previstos en la disposición transitoria novena de la Ley del Impuesto, sólo son aplicables a las participaciones sociales adquiridas en 1986, se consulta si para el cálculo de la ganancia patrimonial correspondiente a las dos últimas ampliaciones de capital producidas en 2005, podría sustituirse el número real de participaciones sociales en que fue ampliado el capital, por el número teórico que resultaría de haber emitido las participaciones sociales con prima de emisión, lo que determinaría que la parte de la ganancia patrimonial a que se aplicarían los referidos coeficientes de reducción sería superior.
El valor de adquisición y la antigüedad de las participaciones sociales se determinan por el importe real de la suscripción y la fecha en que se realizó. No es posible sustituir el número de participaciones o el valor de adquisición por valores teóricos que resulten de aplicar correcciones sobre el importe real de la suscripción.
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