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The article asks how to determine the acquisition value of shares acquired through a share exchange to calculate capital gain. The DGT states that if the special regime applies, the original value and date of the shares are preserved.
Cuestión planteada Valor de adquisición de las acciones a efectos del cálculo de la ganancia o pérdida patrimonial en el IRPF.
Si en la operación de canje de valores resultó aplicable el régimen tributario especial, los valores recibidos se valorarán por el valor fiscal de los entregados, más o menos la compensación en dinero. En este caso, la posterior venta de las acciones recibidas tendrá como valor y fecha de adquisición los correspondientes a las acciones originarias. La DGT no puede determinar el valor sin saber si se aplicó dicho régimen especial.
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