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A taxpayer inquired how to calculate the acquisition value of shares received through a fully paid-up capital increase to determine capital gains upon sale. The DGT ruled that the issuance of these shares does not constitute income; instead, the cost of the original shares must be apportioned across the total number of shares (both original and new).
Cuestión planteada Valor de adquisición de las acciones transmitidas a los efectos de calcular la ganancia patrimonial derivada de dicha transmisión en el IRPF.
La entrega de acciones totalmente liberadas no constituye un rendimiento del capital mobiliario. Para futuras transmisiones, el valor de adquisición de las acciones recibidas y de las originales será el resultado de repartir el coste total entre el número de títulos, incluyendo tanto los antiguos como los liberados. La antigüedad de las acciones totalmente liberadas será la que corresponda a las acciones de las cuales procedan.
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