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A taxpayer asks whether the pooling of 12 shares into a single share, with the accumulated value of the previous ones, constitutes an asset alteration. The DGT responds that there is no capital gain or loss.
Question posed: Whether this operation would imply for the inquirer an asset alteration that would give rise to a capital gain or loss in Personal Income Tax.
The exchange of shares through the pooling of lots into a single share with the accumulated value does not constitute an asset alteration. This is because the new shares incorporate the same economic and political rights as the shares surrendered.
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