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The applicants enquire how to calculate the acquisition value of shares in company B, received in a previous demerger, for the purpose of a new demerger. The DGT explains that, as the special regime for mergers and demergers was only partially applied, the acquisition value must be split into two components.
Cuestión planteada Valor de adquisición de las participaciones de la sociedad B que deben tener en cuenta los consultantes para el cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas como consecuencia de esta nueva escisión.
El valor de adquisición de las participaciones de la sociedad B debe distinguirse en dos partes. La parte correspondiente al patrimonio al que se aplicó el régimen especial mantiene la fecha y el valor de las participaciones de la sociedad A amortizadas. La parte restante tendrá como fecha de adquisición la de la escisión y su valor se determinará según la proporción del valor de mercado de la masa patrimonial a la que no se aplicó dicho régimen.
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