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Un socio consulta qué valor debe usar para calcular la ganancia o pérdida patrimonial al vender sus participaciones en una SL. Hacienda responde que se usará el importe real siempre que se acredite que es de mercado, o de lo contrario se aplicará la regla de valoración específica del artículo 37.1.b de la LIRPF.
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