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A taxpayer asks whether shares of the same Danish company, acquired on different markets (Denmark and Germany) and in different currencies (danish kroner and euros), are homogeneous values. The DGT confirms that they are.
Cuestión planteada Si esas acciones tienen la consideración de valores homogéneos en el Impuesto sobre la Renta de las Personas Físicas.
Las acciones de clase B de una misma sociedad que tienen igual nominal, naturaleza, derechos y régimen de transmisión, mantienen su carácter de valores homogéneos aunque se adquieran en diferentes mercados de la Unión Europea con distintas monedas. La diferencia de moneda es un aspecto de naturaleza accesoria según el artículo 8 del RIRPF, ya que el precio se determina según la relación de cambio con la moneda de la sociedad emisora.
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