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The inquirer asks for the acquisition value of shares received as benefits in kind and how capital gains are distributed under the community property regime. The DGT clarifies that the acquisition value is the normal market value at the time of delivery and that gains are attributed 50% to each spouse.
Cuestión planteada Valor de adquisición que debe atribuirse a las acciones recibidas como retribución en especie por el consultante a efectos del cálculo de la ganancia o pérdida patrimonial a imputar en la declaración del IRPF en el supuesto de que decida transmitir dichas acciones en ejercicios sucesivos. Además, se cuestiona si al estar casado en régimen de gananciales debe atribuirse únicamente el 50 por ciento de la ganancia o pérdida patrimonial.
El valor de adquisición de las acciones entregadas como retribución en especie es el valor normal de mercado en el momento de su entrega, sin incluir el ingreso a cuenta. Este valor es el mismo tanto si la entrega tributa como rendimiento en especie como si no lo hace por cumplir los requisitos de exención. Las ganancias o pérdidas patrimoniales derivadas de la venta de dichas acciones se atribuyen al 50% a cada cónyuge al ser bienes gananciales.
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