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The inquirer asks how to value shares purchased on the same day at different prices through market orders. The DGT responds that, as the execution order of prices cannot be guaranteed, the transaction should be treated as a single event and an average acquisition value should be applied.
Cuestión planteada Valor de adquisición en el Impuesto sobre la Renta de las Personas Físicas en los supuestos de venta total o parcial de dicho paquete de acciones.
Si se adquieren acciones en un mismo momento (mismo día, hora y minuto) a distintos precios, se debe considerar que la operación se ha realizado en un único momento. En caso de una transmisión parcial posterior, se entenderá transmitida una parte proporcional de cada grupo de acciones, lo que equivale a aplicar un valor de adquisición medio resultante de dividir la suma de los valores de adquisición de todos los grupos por el número total de acciones.
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