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A taxpayer inquired about the IRPF and Wealth Tax treatment of share sales where part of the payment is received in shares of another entity subject to holding conditions. The DGT clarifies how to calculate the capital gain, when to attribute income from employment or economic activities, and how to declare rights in the Wealth Tax.
Cuestión planteada Tratamiento en el Impuesto sobre el Patrimonio de las acciones de C obtenidas en la venta de acciones y en la liquidación anticipada del plan de opciones sobre acciones, en particular, con respecto a las acciones de C que se depositaron en nombre y por cuenta del consultante en una cuenta de depósito, y tratamiento en el IRPF de la venta de acciones y de la liquidación anticipada del plan de opciones sobre acciones.
En IRPF, la venta de acciones por otras acciones constituye una permuta donde la ganancia se determina por la diferencia entre el valor de adquisición y el mayor de los valores de mercado de lo entregado y lo recibido. Si parte del precio depende de condiciones de permanencia, el valor de transmisión es indeterminado y debe estimarse, permitiendo la regularización posterior. Para rendimientos de trabajo o actividades económicas sujetos a condiciones, la imputación ocurre cuando los derechos se vuelven exigibles al cumplirse los requisitos. En el Impuesto sobre el Patrimonio, el vendedor debe incluir el crédito por la contraprestación aplazada y el valor de las acciones depositadas en garantía según su cotización media del cuarto trimestre.
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