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A taxpayer asks how to calculate the capital gain or loss for Personal Income Tax purposes resulting from the absorption of a company in which they hold shares. The DGT explains that the general calculation is based on the difference in market values, but if the special Corporate Income Tax regime is applied, there is no income recognition.
Question posed: Transfer value of said social shares for the purposes of calculating the capital gain or loss for Personal Income Tax.
The capital gain or loss is determined by the difference between the market value of the securities received (or delivered) and the acquisition value of the shares. However, if the merger adheres to the special tax regime of Corporate Income Tax, individual shareholders do not recognize income for Personal Income Tax purposes, and the new shares maintain the value and acquisition date of the previous ones.
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