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A taxpayer inquires about the tax treatment of a mandatory share swap. The DGT rules that the transaction results in a capital gain or loss, unless the special regime for mergers, demergers, and share swaps is applied.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de dicha operación.
El canje de acciones genera una ganancia o pérdida patrimonial calculada por la diferencia entre el valor de adquisición y el valor de mercado de los títulos recibidos o entregados. Si se aplica el régimen especial de fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea regulado en la Ley 27/2014, la persona física no integrará renta alguna y las nuevas acciones conservarán los valores y fechas de adquisición de las anteriores.
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