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A taxpayer inquired about the valuation of shares originally purchased and those obtained through a fully paid-up capital increase upon selling all holdings. The DGT ruled that the total cost must be distributed between the original shares and the bonus shares, while maintaining the original acquisition date.
Cuestión planteada Fecha y valor de adquisición de las acciones transmitidas.
En el caso de acciones totalmente liberadas, el valor de adquisición tanto de estas como de las acciones de las que procedan será el resultado de repartir el coste total entre el número de títulos, incluyendo tanto los antiguos como los liberados. La fecha de adquisición de las acciones totalmente liberadas será la que corresponda a las acciones de las cuales procedan.
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