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A shareholder received shares from another company as a dividend and subsequently sold all their shares. The DGT clarifies how to determine the acquisition value for both the original shares and those received in kind.
Cuestión planteada Valor de adquisición de dichas acciones a efectos del cálculo de la ganancia patrimonial obtenida en el Impuesto sobre la Renta de las Personas Físicas.
Las acciones recibidas como dividendo en especie deben valorarse por su valor de mercado según el artículo 43.1 de la LIRPF. Este valor de mercado constituirá el valor de adquisición de dichas acciones para el consultante. Por otro lado, el valor de adquisición de las acciones que el socio ya poseía no se altera por la operación, manteniéndose el importe real de su adquisición más los gastos y tributos inherentes.
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