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A query was raised regarding which acquisition date should apply to shares received following a business contribution for the purpose of the reduction under the ninth transitional provision of the Personal Income Tax (IRPF) Act. The Directorate General for Taxes (DGT) ruled that these shares retain the acquisition date of the contributed assets, assigned on a proportional basis.
Cuestión planteada ¿Cuál es la fecha de adquisición de las participaciones transmitidas que debe tomarse en consideración a los efectos de aplicar la disposición transitoria novena de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas?
Los valores recibidos por la aportación de una unidad económica conservan la fecha de adquisición de los elementos que la integran. Al ser una pluralidad de elementos adquiridos en distintas fechas, las fechas de adquisición de las participaciones deben asignarse siguiendo una regla proporcional. Si se cumplen los requisitos de permanencia según dichas fechas, la ganancia patrimonial podrá optar a la reducción de la disposición transitoria novena de la Ley 35/2006.
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