Skip to content
Back to index
V1661-21 31 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Cannot select a package of shares for sale if share values are homogeneous

A taxpayer asks whether they can choose which package of shares to sell or if there is a specific order. The DGT responds that if share values are homogeneous, the acquisition order chronologically must be applied.

The question raised

In the event that in the year 2021 one has to pay taxes as a tax resident in Spain, the question is whether one can decide which package of shares to sell or if there is a specific order in which they must be sold.

The DGT's ruling

When homogeneous securities are transferred, those transferred are considered to be those that the taxpayer acquired first. This rule applies both to determining the acquisition value and the holding period of the securities. Securities from the same issuer that are part of the same financial transaction or respond to a single purpose, and are of the same nature and transfer regime, are considered homogeneous.

Book your free first meeting