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A worker seeks clarification on determining the acquisition date and value of shares that were either purchased or received free of charge from the company. The DGT rules that purchased shares are valued at their actual cost, while those received as benefits in kind are valued at market value, applying the FIFO method for any subsequent disposal.
Cuestión planteada Determinación de la fecha y valor de adquisición de las acciones a efectos de calcular la ganancia o pérdida patrimonial que se obtenga con la transmisión de las mismas.
El valor de adquisición de las acciones compradas es el importe satisfecho por las mismas, mientras que para las acciones entregadas gratuitamente por la empresa, el valor de adquisición es su valor de mercado en el momento de la entrega. La fecha de adquisición será la de la compra o la de la entrega, según corresponda. Al transmitir valores homogéneos, se aplicará el criterio FIFO, considerando que se transmiten los adquiridos en primer lugar para determinar tanto el valor como la antigüedad.
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