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An employee inquires about the acquisition value of shares received free of charge from their company for future sales. The DGT rules that the value shall be the normal market value at the time of delivery, regardless of whether they were taxed as benefits in kind or were exempt.
Question posed: What should be considered as the acquisition value of said shares for the purposes of subsequent transfers, and whether the fact that some of the deliveries were exempt affects said cost.
The acquisition value of the shares shall be the fair market value at the time of their delivery, being the market price in the case of listed companies. This value remains the same whether the delivery is taxed as income in kind or is not taxed due to meeting exemption requirements. The corresponding withholding tax shall not form part of the acquisition value for the calculation of capital gains or losses.
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