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A taxpayer has enquired whether legal expenses incurred in proceedings to defend their status as a shareholder can be added to the acquisition value of the shares. The DGT has ruled that these expenses are not considered inherent to the acquisition.
Cuestión planteada Si todos los gastos en que ha incurrido el consultante en relación con los mencionados procesos judiciales y que superan el importe de las costas judiciales recibidas, pueden incorporarse al valor de adquisición de las acciones a los efectos del cálculo de la ganancia o pérdida patrimonial en el IRPF en caso de venta de dichas acciones.
El valor de adquisición de las acciones adquiridas a título lucrativo se compone del valor resultante de las normas del Impuesto sobre Sucesiones y Donaciones, más las inversiones, mejoras y gastos o tributos inherentes a la adquisición. Los gastos incurridos con motivo de la demanda judicial presentada por la sociedad no tienen la consideración de gastos inherentes a la adquisición, por lo que no deben incluirse en el cálculo del valor de adquisición.
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