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A taxpayer inquires whether seniority-based reductions can be applied to the sale of shares in a company that was originally a cooperative and subsequently converted into a limited company. The DGT explains how to calculate the acquisition value following capital increases and confirms the applicability of the transitional regime.
Cuestión planteada Si pueden resultar de aplicación los coeficientes reductores previstos en la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas.
En ampliaciones de capital totalmente liberadas, el valor de adquisición es el coste total repartido entre el número de títulos antiguos y los liberados, manteniendo la antigüedad de los originales. La transformación de cooperativa en sociedad limitada no altera la personalidad jurídica ni la fecha de adquisición. Los coeficientes reductores de la disposición transitoria novena de la LIRPF son aplicables a elementos adquiridos antes del 31 de diciembre de 1994, según los límites de valor de transmisión establecidos.
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