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A taxpayer inquired which date should be used to calculate a reduction for holding period under Personal Income Tax (IRPF) following a capital increase formalised in 1988 but registered in 1989. The Directorate General of Taxes (DGT) ruled that the date of registration in the Mercantile Registry must be used.
Cuestión planteada A los efectos de una futura transmisión y para el cálculo de la reducción prevista en la disposición transitoria novena de la Ley del Impuesto sobre la Renta de las Personas Físicas, cuál será el año que se considerarán adquiridas dichas acciones.
Para el cálculo de la reducción de la disposición transitoria novena de la LIRPF, la fecha de adquisición de las acciones es la fecha en que la escritura pública de ampliación de capital se inscribió en el Registro Mercantil. Esto se debe a que la inscripción es necesaria para que la ampliación surta efectos frente a terceros.
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