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A query was made regarding the acquisition value and date of shares received as a donation of bare ownership to calculate a future capital gain. The DGT ruled that, as it is a lucrative acquisition, the donee is subrogated into the donor's position.
Cuestión planteada Si en el supuesto de que a dicha donación también le resultase de aplicación el citado artículo de la Ley del Impuesto sobre la Renta de las Personas Físicas, cuál sería el valor y fecha de adquisición de las acciones a efectos de determinar la posible ganancia o pérdida patrimonial en el caso de que se transmitieran dichas acciones.
En las adquisiciones lucrativas, se aplican las reglas del valor de adquisición y transmisión del artículo 35 de la LIRPF, tomando como importe real los que resulten de las normas del Impuesto sobre Sucesiones y Donaciones. En las adquisiciones lucrativas referidas en el artículo 33.3.c) de la LIRPF, el donatario se subroga en la posición del donante respecto de los valores y fechas de adquisición de los bienes.
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