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A taxpayer inquired whether heirs must declare dividends from inherited shares received after the deceased's death, and whether bank commissions for the transfer of shares are part of the acquisition value. The Directorate General for Taxes (DGT) ruled that dividends belong to the heirs and that the commission is an inherent cost of acquisition.
Cuestión planteada Si son los herederos los que deben declarar los dividendos satisfechos por la sociedad entre febrero y octubre de 2014. Además se plantea si, en el caso de una futura transmisión de las acciones heredadas, la comisión satisfecha a la entidad bancaria debería ser tenida en cuenta a los efectos de calcular su valor de adquisición.
Los dividendos exigibles tras el fallecimiento deben tributar en el IRPF de los herederos, ya que la adquisición de las acciones se retrotrae al momento de la muerte. Respecto al valor de adquisición para futuras transmisiones, este se compone del valor resultante de las normas del Impuesto sobre Sucesiones y Donaciones más los gastos y tributos inherentes a la adquisición. Por tanto, la comisión bancaria por el traspaso de las acciones a la cuenta de los herederos se computa como mayor valor de adquisición.
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