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A taxpayer requested guidance on how to calculate the acquisition value and seniority of shares received through fully paid-up capital increases. The DGT ruled that the total cost must be apportioned between the original shares and the newly issued shares, and that the seniority of the new shares shall be the same as that of the original shares from which they originate.
Cuestión planteada Valor de adquisición y antigüedad de las acciones recibidas en las ampliaciones de capital a los efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
En el caso de acciones totalmente liberadas, el valor de adquisición de estas y de las que procedan será el resultado de repartir el coste total entre el número de títulos, incluyendo tanto los antiguos como los liberados. La antigüedad de las acciones totalmente liberadas será la que corresponda a las acciones de las cuales procedan. Específicamente, la antigüedad de cada nueva acción liberada vendrá determinada por la antigüedad de la última acción liberada preexistente necesaria para su obtención.
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