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A query was raised regarding whether two classes of shares from the same listed company, which differ in price, voting rights, and ISIN, constitute homogeneous securities. The Directorate General for Taxes (DGT) ruled that they are not, as Class B shares carry privileged economic rights.
Cuestión planteada Si las acciones tipo A y B de la compañía cotizada pueden considerarse valores homogéneos a efectos del IRPF.
Para que los valores de un mismo emisor sean homogéneos, deben atribuir un contenido sustancialmente similar de derechos y obligaciones. En este caso, las acciones clase B confieren derechos económicos superiores a su participación en el capital, como en el reparto de dividendos o liquidación. Al no tener un contenido de derechos similar, no se consideran valores homogéneos.
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