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A taxpayer has enquired about how to value shares received as a dividend in kind for the purpose of calculating future capital gains. The DGT has ruled that such shares must be valued at their market value at the time of delivery.
Cuestión planteada Precio al que debe valorar las acciones que posee a efectos del cálculo de las plusvalías en una futura venta.
Los dividendos satisfechos en especie, consistentes en la entrega de participaciones sociales, deben valorarse por su valor de mercado según el artículo 43.1 de la LIRPF. El valor de adquisición de estas acciones recibidas estará constituido por dicho valor de mercado en el momento de su entrega. Por otro lado, el valor de adquisición de las acciones originales no se ve alterado por la recepción del dividendo.
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