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A taxpayer inquired about how to declare the redemption of investment fund units acquired on different dates. The DGT clarifies that gains or losses are calculated as the difference between the acquisition and transfer values, applying the rule of homogeneity for similar securities and the transitional regime if they were acquired before 1994.
Question raised: Wishes to know how to declare these concepts in the Personal Income Tax (IRPF)
The redemption of shares generates capital gains or losses calculated by the difference between the acquisition value and the transfer value. In the case of homogeneous securities, the first ones acquired are considered redeemed. For shares acquired before December 31, 1994, a reduction may be applied to the gain generated before 2006, subject to a limit of 400,000 euros of accumulated transfer value. The income corresponds to the legal holder of the shares.
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