Skip to content
Back to index
V2571-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Acquisition value of shares determined by actual payment made

The consultant asks how to determine the date and acquisition value of shares after losing information due to a transfer between intermediaries. The DGT responds that the acquisition value is the actual payment made, which must be supported by admissible legal evidence.

The question raised

Question raised: Request to know how to determine the date and acquisition value of said shares.

The DGT's ruling

The acquisition value of the assets is composed of the actual amount for which the acquisition was made and the inherent expenses and investments. This actual amount must be substantiated by the taxpayer through means of proof generally admitted in law. The assessment of such evidence is the responsibility of the management and inspection bodies of the Tax Administration.

Email
Contact