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A taxpayer asks whether the acquisition value of shares received in a merger should match that of the original shares. The DGT confirms that, under the special merger regime, the acquisition value and date of the new shares remain unchanged from those of the original shares.
Cuestión planteada Se consulta si cuando venda las acciones recibidas en la fusión, su valor de adquisición a efectos del cálculo de la ganancia o pérdida patrimonial obtenida en la venta debe ser el correspondiente a las acciones entregadas.
Si la fusión se aplica bajo el régimen especial de las Fusiones, Escisiones, Aportaciones de Activos y Canje de Valores, los valores recibidos se valoran por el valor de los entregados. Esta valoración se ajustará por la compensación complementaria en dinero recibida o entregada. Además, los valores recibidos conservarán la fecha de adquisición de los títulos entregados.
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