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The query examines whether the new 19% withholding obligation on the transfer of subscription rights also applies to rights acquired from third parties. The DGT rules that withholding only applies to rights held by the taxpayer by virtue of their status as a shareholder.
Cuestión planteada 1. Alcance de la obligación de retener y, en particular, si es aplicable a la transmisión de derechos de suscripción previamente adquiridos a terceros.
La obligación de retención o ingreso a cuenta del 19% se refiere únicamente a la transmisión de derechos de suscripción procedentes de valores cuya titularidad corresponde al contribuyente. La transmisión de derechos de suscripción previamente adquiridos a un tercero no origina la obligación de practicar retención. En caso de transmitir derechos homogéneos, la entidad depositaria aplicará el orden de transmisión del artículo 37.2 de la LIRPF, reteniendo sobre los derechos más antiguos (procedentes de valores previamente depositados) hasta agotarlos.
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