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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.
Cuestión planteada Solicita saber cómo determinar la fecha y valor de adquisición de dichas acciones.
El valor de adquisición de los elementos patrimoniales está formado por el importe real por el que se efectuó la adquisición y los gastos e inversiones inherentes. Este importe real debe ser acreditado por el contribuyente mediante medios de prueba generalmente admitidos en derecho. La valoración de dichas pruebas corresponde a los órganos de gestión e inspección de la Administración Tributaria.
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