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The consultant asks whether share exchange in a merger results in immediate losses or if they are deferred until selling the new shares. The DGT responds that, under the special merger regime, no income is recognised in the tax base and the received values retain the original purchase value and date.
Cuestión planteada Se consulta si el canje de acciones referido da lugar a pérdidas en el consultante o si estas deben imputarse en el Impuesto sobre la Renta de las Personas Físicas en el momento de la venta de las acciones recibidas.
Si se aplica el régimen especial de fusiones, el socio residente no integra en su base imponible la ganancia o pérdida patrimonial derivada de la atribución de valores. Los valores recibidos se valoran por el valor de los entregados, más o menos la compensación en dinero, conservando la fecha de adquisición. La venta posterior de dichas acciones generará la ganancia o pérdida por la diferencia entre el valor de transmisión y el valor de adquisición original.
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