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A taxpayer asks how to calculate capital gain when selling shares without exact purchase values, including shares received as dividends. The DGT clarifies that fully released shares are not income and explains how to determine their acquisition value and holding period.
Cuestión planteada Cómo debe proceder para el cálculo de la ganancia o pérdida patrimonial a integrar en el Impuesto sobre la Renta de las Personas Físicas.
Las acciones totalmente liberadas no suponen una renta para el accionista. Su valor de adquisición se determina repartiendo el coste total entre el número de títulos, incluyendo tanto los antiguos como los liberados. La antigüedad de estas acciones será la que corresponda a las acciones de las cuales procedan. Para acreditar el valor y la fecha de adquisición, se pueden usar los medios de prueba admitidos en Derecho.
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